ITAA 1997 s 40-180 and 40-185

Income tax: first element of cost of a depreciating asset

Capital allowances: travel expenses associated with modifying a depreciating asset - second element of cost

Capital allowances: motor vehicle accessories - second element of cost

Capital Allowances: deposit paid for improvement before depreciating asset held - second element of cost

Capital Allowances: cost of depreciating asset - motor home construction

Division 40: Cost - transportation expenses of a depreciating asset