Legislation

ITAA 1997 s 40-100(1)

ATO documents that consider ITAA 1997 s 40-100(1)

1 document

TD 2001/D16 (Finalised)replacedTD · 2001

Income tax: what is a 'distribution line' in the electricity distribution industry for the purposes of the expression 'depreciating assets' in section 40-100 of the Income Tax Assessment Act 1997 ?