Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 330.120

If:

   (a)  you have incurred *allowable capital expenditure on property that you
        have stopped using for *qualifying purposes; and

   (b)  the property later comes back into use by you for qualifying purposes;
        so much of that expenditure as is reasonable is, for the purposes of
        this Division, taken to have been incurred by you on that property, on
        the day when the property so came back into use.