Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)

Schedule 3 Capital allowances

Add:

; or (d) it is in relation to a lease or other legal or equitable right; or

(e) it would, apart from this section, be taken into account in working out:

(i) a profit that is included in your assessable income (for example, under section 6-5 or 15-15); or

(ii) a loss that you can deduct (for example, under section 8-1 or 25-40); or

(f) it would, apart from this section, be taken into account in working out the amount of a *capital gain or *capital loss from a *CGT event; or

(g) it is specifically made non-deductible under another provision of this Act.