You can deduct amounts for capital expenditure you incur:
• on landcare operations; or
• on electricity connections or telephone lines.
Table of sections
Operative provisions
40 - 630 Landcare operations
40 - 635 Meaning of landcare operation
40 - 640 Meaning of approved management plan
40 - 645 Electricity and telephone lines
40 - 650 Amounts you cannot deduct under this Subdivision
40 - 655 Meaning of connecting power to land or upgrading the connection and metering point
40 - 660 Non - arm's length transactions
40 - 665 How this Subdivision applies to partners and partnerships
40 - 670 Approval of persons as farm consultants
40 - 675 Review of decisions relating to approvals