Commonwealth Consolidated Acts

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

INCOME TAX ASSESSMENT ACT 1997 - SECT 40.625

What this Subdivision is about

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


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback