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 42-400 (ARCHIVE)
42-400
Whether plant acquired or constructed after 26 February 1992
The rules in section 66 of the Taxation Laws Amendment Act (No. 2) 1992 apply for the purpose of working out whether plant was acquired or constructed after 26 February 1992.
The rules in section 66 of the Taxation Laws Amendment Act (No. 2) 1992 apply for the purpose of working out whether plant was acquired or constructed after 26 February 1992.
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