Document ID: chunk:federal_register_of_legislation:F2024L00964:reg:17
Version: federal_register_of_legislation:F2024L00964
Segment Type: reg
Provision Reference: reg 17
Character Range: 39646–40407

17  Augmentation of a capital cost
  A capital cost for a relevant operation is augmented for a number of years by applying the formula:
where:
capital allowance means the capital allowance for:
 (a) in the case of subsection 43(2)—the final cost year; and
 (b) in the case of subsection 44(2)—the production year; and
 (c) in the case of subsection 45(2)—the production year; and
 (d) in the case of paragraph 45(3)(a)—the MPC production year.
N means the number of years.
Note: The number of years is worked out in accordance with the provision that provides for the capital cost to be augmented. For example, in the case of augmentation under subsection 43(2), that subsection provides for the number of years for which the capital cost is to be augmented.