Private ruling: General deductions, depreciating assets, depreciation and low-value pool
Published: March 2015

Ruling: In order to protect the privacy of this taxpayer and the commercial in-confidence components of this transaction, the Edited Version of this private ruling is prepared in the following form. | This ruling concerned a scheme involving an infrastructure project: | Income Tax Assessment Act 1997 Subsection 8-1(1) | Income Tax Assessment Act 1997 Paragraph 8-1(2)(a) | Income Tax Assessment Act 1997 Subsection 40-25(1) | Income Tax Assessment Act 1997 Subsection 40-25(2) | Income Tax Assessment Act 1997 Subsection 40-25(7) | Income Tax Assessment Act 1997 Subsection 40-30(1) | Income Tax Assessment Act 1997 Subsection 40-30(2) | Income Tax Assessment Act 1997 Subsection 40-30(4) | Income Tax Assessment Act 1997 Section 40-40 | Income Tax Assessment Act 1997 Section 40-175 | Income Tax Assessment Act 1997 Section 40-180 | Income Tax Assessment Act 1997 Section 40-185 | Income Tax Assessment Act 1997 Section 40-190 | Income Tax Assessment Act 1997 Subsection 40-425(1) | Income Tax Assessment Act 1997 Subsection 40-425(2) | Income Tax Assessment Act 1997 Section 40-440 | Income Tax Assessment Act 1997 Subsection 40-520(2)