Income Tax Assessment Act 1997
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 43
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Deductions for capital works
Subdivision 43-B
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Establishing the deduction base
SECTION 43-60
What this Subdivision is about
This Subdivision explains the meaning of the terms construction expenditure , construction expenditure area and pool of construction expenditure .
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