Definitions
48A Definitions
In this Division:
depreciating asset has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
exempt Australian government agency has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
hold a depreciating asset has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
plant has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
quasi‑owner has the meaning given by the former section 42‑310 of the Income Tax Assessment Act 1997.
quasi‑ownership right over land has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.