Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-10
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CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE
Division 43
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Deductions for capital works
Subdivision 43-D
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Deductible uses of capital works
SECTION 43-135
What this Subdivision is about
You can only get a deduction under this Division if you use your area in a way described in Table 43-140 or 43-145 of this Subdivision.
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