INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteIn this Division:
annual write-off rate
has the meaning given by section
124ZZI
.
effective life
has the meaning given by section
124ZZK
.
entity
means any of the following:
(a) a company;
(b) a partnership;
(c) a person in a capacity of trustee;
(d) any other person.
establishment expenditure
has the meaning given by section
124ZZJ
.
maximum write-off period
has the meaning given by section
124ZZI
.
owner
has a meaning affected by section
124ZZQ
.
plant
means any live member of the plant kingdom, and includes fungi.
producing assessable income
includes gaining assessable income.
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