INCOME TAX ASSESSMENT ACT 1997 - SECT 328.230 Estimate where deduction denied
INCOME TAX ASSESSMENT ACT 1997 - SECT 328.230
Estimate where deduction denied 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.