Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 3 Capital allowances
Income Tax Assessment Act 1997
41 At the end of paragraph 40-880(1)(a)
Add:
Example: You incorporate a company or create some other structure, such as a partnership or trust, through which your business will be carried on. The capital expenditure you incur in doing this is covered by this paragraph.
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