INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 3
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Deductions
Subdivision BA
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General investment allowance
SECTION 82AS
82AS
HOW TO WORK OUT ENTITLEMENT ETC. TO GENERAL INVESTMENT ALLOWANCE
The entitlement to general investment allowance, and other features of the new tax incentive, are worked out by applying the provisions of Subdivision B with some changes, which are set out below.
View history note
Hide history noteThe entitlement to general investment allowance, and other features of the new tax incentive, are worked out by applying the provisions of Subdivision B with some changes, which are set out below.
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