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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.
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