Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 40.175

    The cost of a * depreciating asset you * hold consists of 2 elements.

Note:   The cost of a depreciating asset may be modified by one of these provisions:

•   Subdivision   27 - B;

•   subsection   40 - 90(2);

•   paragraph   40 - 362(3)(c);

•   paragraph   40 - 365(5)(a);

•   section   40 - 1110;

•   section   775 - 70;

•   section   775 - 75.