ITAA 1997 s of the costs of those depreciating assets under Subdivision 40-C

Deductibility of salary or wages to the extent that employees are engaged in the self-construction of depreciating assets

Deductibility of labour on-costs to the extent that employees are engaged on the self-construction of depreciating assets

Deductibility of vehicle running costs to the extent that vehicles are used in the self-construction of depreciating assets