Legislation

ITAA 1997 s 40-BB can be satisfied, and none of its exclusions apply, an entity may be able to use the Subdivision to determine decline in value of a tangible asset for the purpose of calculating a notional deduction under section 355-305

ATO documents that consider ITAA 1997 s 40-BB can be satisfied, and none of its exclusions apply, an entity may be able to use the Subdivision to determine decline in value of a tangible asset for the purpose of calculating a notional deduction under section 355-305