Legislation

ITAA 1997 s 40 applies to the structural improvement constructed by the taxpayer if a deduction is not available under Division 43

ATO documents that consider ITAA 1997 s 40 applies to the structural improvement constructed by the taxpayer if a deduction is not available under Division 43

1 document

ATO ID 2005/21currentATO ID · 2005

Capital allowances: depreciating assets - capital works - deductions for decline in value