Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 328 - Small business entities  

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History

Div 328 (heading) substituted by No 80 of 2007 , s 3 and Sch 3 item 1, applicable in relation to the 2007-08 income year and later income years. The heading formerly read:

Division 328 - STS taxpayers

Div 328 inserted by No 78 of 2001.

Subdivision 328-D - Capital allowances for small business entities  

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History

Subdiv 328-D (heading) substituted by No 80 of 2007 , s 3 and Sch 3 item 3, applicable in relation to the 2007-08 income year and later income years. The heading formerly read:

Subdivision 328-D - Capital allowances for STS taxpayers

Subdiv 328-D inserted by No 78 of 2001.

Operative provisions

SECTION 328-230  

328-230   Estimate where deduction denied  

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This Subdivision applies to you as if you had estimated that you will not use, or have ^* installed ready for use, a ^* depreciating asset at all for a ^* taxable purpose during an income year if a provision of this Act outside this Division denies a deduction for the asset for that year.

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History

S 328-230 inserted by No 78 of 2001.

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