Document ID: chunk:federal_register_of_legislation:C2004C01190:clause:2_65
Version: federal_register_of_legislation:C2004C01190
Segment Type: clause
Provision Reference: sch 2 cl 65
Character Range: 81292–82192

65  Subsection 159GE(1) (definition of Division 10, 10AA or 10A property)
Repeal the definition, substitute:

Division 10, 10AA or 10A property means property in relation to which there has been incurred:
 (a) allowable capital expenditure within the meaning of Division 10 or 10AA of this Part or the former Subdivision 330‑C of the Income Tax Assessment Act 1997 or mining capital expenditure within the meaning of section 40‑860 of that Act;
 (b) expenditure taken into account in ascertaining an amount of residual capital expenditure specified in paragraph 122C(1)(a); or
 (c) capital expenditure specified in subsection 124F(1) or 124JA(1) of this Act or the former section 387‑460 of the Income Tax Assessment Act 1997; or
 (d) capital expenditure on a forestry road in connection with a timber operation, or capital expenditure for the construction or acquisition of a timber mill building.