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 42-95 (ARCHIVE)
42-95
Application of Subdivision 42-C of the 1997 Act
Subdivision 42-C of the 1997 Act does not apply to plant that you acquired or constructed before 13 March 1991.
Subdivision 42-C of the 1997 Act does not apply to plant that you acquired or constructed before 13 March 1991.
View history note
Hide history noteThis information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.