Legislation

ITAA 1997 s 40-735 is not available for expenditure to the extent that it forms part of the cost of a depreciating asset, a decline in value deduction under Division 40

ATO documents that consider ITAA 1997 s 40-735 is not available for expenditure to the extent that it forms part of the cost of a depreciating asset, a decline in value deduction under Division 40

1 document

TR 2008/6currentTR · 2008

Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts