INCOME TAX ASSESSMENT ACT 1997 - SECT 40.175 Cost
INCOME TAX ASSESSMENT ACT 1997 - SECT 40.175
CostThe cost of a * depreciating asset you * hold consists of 2 elements.
Note: The cost of a depreciating asset may be modified by one of these provisions:
• subsection 40 - 90(2);
• paragraph 40 - 362(3)(c);
• paragraph 40 - 365(5)(a);
• section 775 - 75.