Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)

Schedule 3   Capital allowances

Income Tax Assessment Act 1997

41   At the end of paragraph 40-880(1)(a)

Add:

Example: You incorporate a company or create some other structure, such as a partnership or trust, through which your business will be carried on. The capital expenditure you incur in doing this is covered by this paragraph.