s 328-182
In forceBacking business investment
Chapter 3Specialist liability rules
Part 3-45Rules for particular industries and occupations
Division 328Small business entities
328-182 Backing business investment
Subsection 328‑190(2) of the Income Tax Assessment Act 1997 applies to a depreciating asset as if a reference in that subsection to 15% were a reference to 57.5% if you are covered by section 40‑125 for the asset (which is about backing business investment).
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