INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision BA - General investment allowance  

SECTION 82AR   OBJECT  

82AR(1)   Object to provide tax incentive.  

The object of this Subdivision is to provide a tax incentive for investment in plant or articles before 1 July 1994.

82AR(2)   Incentive called general investment allowance.  

The tax incentive takes the form of an allowable deduction, which may be referred to as general investment allowance.