Document ID: chunk:federal_register_of_legislation:C2004C01190:clause:2_360
Version: federal_register_of_legislation:C2004C01190
Segment Type: clause
Provision Reference: sch 2 cl 360
Character Range: 204015–204582

360  Subsection 995‑1(1) (definition of capital allowance)
Repeal the definition, substitute:

capital allowance means a deduction under:
 (a) Division 40 (capital allowances) of this Act; or
 (b) Subdivision B of Division 3 of Part III of the Income Tax Assessment Act 1936 (development allowance); or
 (c) Part XII of that Act (drought investment allowance); or
 (d) Division 10BA of Part III of that Act (Australian films); or
 (e) Division 10B of Part III of that Act (copyright in Australian films); or
 (f) section 73B of that Act (research and development).