INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 (ARCHIVE)

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE  

Division 42 - Depreciation  

SECTION 42-235 (ARCHIVE)   Balancing adjustments for cars  

42-235(1)    
References in Subdivision 42-G of the 1997 Act to the ``cents per kilometre'' method include references to that method under section 82KX , and Division 3 of Schedule 2A , of the 1936 Act.

42-235(2)    
References in Subdivision 42-G of the 1997 Act to the ``12% of original value'' method include references to that method under subsection 82KW(3) , and Division 4 of Schedule 2A , of the 1936 Act.



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