Legislation

ITAA 1997 s rather than a proportion of a composite item, must be interpreted to mean that a holding of separate parts is not a relevant holding of the depreciating asset itself for the purpose of Division 40

ATO documents that consider ITAA 1997 s rather than a proportion of a composite item, must be interpreted to mean that a holding of separate parts is not a relevant holding of the depreciating asset itself for the purpose of Division 40