Document ID: chunk:federal_register_of_legislation:C2010C00260:clause:2_36
Version: federal_register_of_legislation:C2010C00260
Segment Type: clause
Provision Reference: sch 2 cl 36
Character Range: 49603–50158

36  Subsection 110‑25(5)
Repeal the subsection (including the note), substitute:

 (5) The fourth element is capital expenditure you incurred:
 (a) the purpose or the expected effect of which is to increase or preserve the asset's value; or
 (b) that relates to installing or moving the asset.
The expenditure can include giving property: see section 103‑5.

Note: There are 3 situations involving leases in which this element is modified: see section 112‑80.

 (5A) Subsection (5) does not apply to capital expenditure incurred in relation to goodwill.