s 45-1
In forceApplication of Division 45 of the Income Tax Assessment Act 1997
Chapter 2Liability rules of general application
Part 2-10Capital allowances: rules about deductibility of capital expenditure
Division 45Disposal of leases and leased plant
45-1 Application of Division 45 of the Income Tax Assessment Act 1997
Division 45 of the Income Tax Assessment Act 1997 applies to assessments for the income year in which 22 February 1999 occurs and later income years.
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