INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 10AAA - Transport of minerals and quarry materials  

Subdivision C - General provisions  

SECTION 123EA  

123EA   APPORTIONMENT OF EXPENDITURE DEDUCTIBLE UNDER BOTH SUBDIVISION A AND SUBDIVISION B  
Where a particular amount (in this section called the allowable amount ) is covered by both of the following categories:

(a) capital expenditure to which Subdivision A applies;

(b) capital expenditure to which Subdivision B applies;

the Commissioner may apportion the allowable amount between those categories in such manner as the Commissioner considers reasonable.