Document ID: chunk:federal_register_of_legislation:C2017C00169:clause:2_17
Version: federal_register_of_legislation:C2017C00169
Segment Type: clause
Provision Reference: sch 2 cl 17
Character Range: 13161–13909

17  After section 40‑545
Insert:

40‑548  How you work out the decline in value for fodder storage assets
  You work out the decline in value of a *fodder storage asset for an income year in this way for the income year in which you incurred the expenditure and the 2 following years:
where:
expenditure is the amount of capital expenditure you incurred on the construction, manufacture, installation or acquisition of the *fodder storage asset.

40‑551  How you work out the decline in value for fencing assets
  The decline in value of a *fencing asset for the income year in which you incurred the expenditure is the amount of capital expenditure you incurred on the construction, manufacture, installation or acquisition of the fencing asset.