Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 40.175

Cost

    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.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback