Legislation

ITAA 1997 s 40 also does not apply to the assets if there is no deduction available under Division 43, if the only reason that such deduction is not available is because either or both of the requirements referred to in paragraphs 40-45(2)(a) and 40-45(2)(b)

ATO documents that consider ITAA 1997 s 40 also does not apply to the assets if there is no deduction available under Division 43, if the only reason that such deduction is not available is because either or both of the requirements referred to in paragraphs 40-45(2)(a) and 40-45(2)(b)