ITAA 1997 s 40-70 and 40-75

Income tax: is the cost of a depreciating asset purchased by a taxpayer to assist them undertake a specific client project immediately deductible under section 8-1 or written off over the effective life of the asset under section 40-25 of the Income Tax Assessment Act 1997 if the taxpayer continues to hold the asset after the project ends?

Capital Allowances: Division 40 - use of effective life former holder was using where 'same user' rule applies