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Legislation
ATO documents that consider ITAA 1997 s 40 is the uniform capital allowances system which became part
2 documents
Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40
Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40