Division 40
In forceCapital allowances
Chapter 2Liability rules of general application
Part 2-10Capital allowances: rules about deductibility of capital expenditure
Division 40 Capital allowances
Table of Subdivisions
40‑B Core provisions
40‑BA Backing business investment
40‑BB Temporary full expensing of depreciating assets
40‑C Cost
40‑D Balancing adjustments
40‑E Low‑value and software development pools
40‑F Primary production depreciating assets
40‑G Capital expenditure of primary producers and other landholders
40‑I Capital expenditure that is deductible over time
40‑J Ships depreciated under section 57AM of the Income Tax Assessment Act 1936
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