Document ID: chunk:federal_register_of_legislation:C2018C00042:section:48a
Version: federal_register_of_legislation:C2018C00042
Segment Type: section
Provision Reference: s 48A
Character Range: 46489–47168

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.