INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 (ARCHIVE)
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 42
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Depreciation
SECTION 42-18 (ARCHIVE)
Meaning of
plant
42-18(1)
Paragraph 42-18(1)(d) of the 1997 Act applies to structural improvements completed after 30 June 1963.
42-18(2)
Paragraph 42-18(1)(e) of the 1997 Act applies to structural improvements completed after 30 June 1958.
Paragraph 42-18(1)(d) of the 1997 Act applies to structural improvements completed after 30 June 1963.
42-18(2)
Paragraph 42-18(1)(e) of the 1997 Act applies to structural improvements completed after 30 June 1958.
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