INCOME TAX ASSESSMENT 1997 2 - LIABILITY RULES OF GENERAL APPLICATION 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE 40 - Capital allowances 40-B - Core provisions 40-25 Deducting amounts for depreciating assets, 40-30 What a depreciating asset is, 40-40 Meaning of hold a depreciating asset, 40-65 Choice of methods to work out the decline in value & 40-95 Choice of determining effective life Sections 40-25 Deducting amounts for depreciating assets, 40-30 What a depreciating asset is, 40-40 Meaning of hold a depreciating asset, 40-65 Choice of methods to work out the decline in value & 40-95 Choice of determining effective life Subdivision 40-B - Core provisions Division 40 - Capital allowances Part 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE Chapter 2 - LIABILITY RULES OF GENERAL APPLICATION to the INCOME TAX ASSESSMENT Act 1997 40-285 Balancing adjustments, 40-290 Reduction for non-taxable use, 40-295 Meaning of balancing adjustment event, 40-300 Meaning of termination value & 40-305 Amount you are taken to have received under a balancing adjustment event Section 40-285 Balancing adjustments, 40-290 Reduction for non-taxable use, 40-295 Meaning of balancing adjustment event, 40-300 Meaning of termination value & 40-305 Amount you are taken to have received under a balancing adjustment event Subdivision 40-D - Balancing adjustments Division 40 - Capital allowances Part 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE Chapter 2 - LIABILITY RULES OF GENERAL APPLICATION to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 2 - LIABILITY RULES OF GENERAL APPLICATION 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE 40 - Capital allowances 40-D - Balancing adjustments INCOME TAX ASSESSMENT 1997 2 - LIABILITY RULES OF GENERAL APPLICATION 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE 43 - Deductions for capital works 43-A - Key operative provisions 43-10 Deductions for capital works Section 43-10 Deductions for capital works Subdivision 43-A - Key operative provisions Division 43 - Deductions for capital works Part 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE Chapter 2 - LIABILITY RULES OF GENERAL APPLICATION to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 6 - Assessable income and exempt income 6-5 Income according to ordinary concepts (ordinary income) Section 6-5 Income according to ordinary concepts (ordinary income) Division 6 - Assessable income and exempt income Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 6 - Assessable income and exempt income 6-5 Income according to ordinary concepts (ordinary income) Section 6-5 Income according to ordinary concepts (ordinary income) Division 6 - Assessable income and exempt income Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 2 - LIABILITY RULES OF GENERAL APPLICATION 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE 43 - Deductions for capital works 43-A - Key operative provisions 43-10 Deductions for capital works, 43-20 Capital works to which this Division apples & 43-25 Rate of deduction Section 43-10 Deductions for capital works, 43-20 Capital works to which this Division applies & 43-25 Rate of deduction Subdivision 43-A - Key operative provisions Division 43 - Deductions for capital works Part 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE Chapter 2 - LIABILITY RULES OF GENERAL APPLICATION to the INCOME TAX ASSESSMENT Act 1997 Section 43-70 What is construction expenditure? Subdivision 43-B - Establishing the deduction base Division 43 - Deductions for capital works Part 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE Chapter 2 - LIABILITY RULES OF GENERAL APPLICATION to the INCOME TAX ASSESSMENT Act 1997 Section 43-140 Using your area in a deductible way Subdivision 43-D - Deductible uses of capital works Division 43 - Deductions for capital works Part 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE Chapter 2 - LIABILITY RULES OF GENERAL APPLICATION to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Section 8-1 General deductions Division 8 - Deductions Part 1-3 - CORE PROVISIONS Chapter 1 - INTRODUCTION AND CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997