Document ID: chunk:federal_register_of_legislation:C2004C01190:clause:2_226
Version: federal_register_of_legislation:C2004C01190
Segment Type: clause
Provision Reference: sch 2 cl 226
Character Range: 155653–156268

226  After paragraph 43‑70(2)(f)
Insert:
 (fa) any of these kinds of expenditure if a deduction is allowable for the expenditure, or would be allowable if property had been used for the purpose of producing assessable income:
 (i) *mining capital expenditure or *transport capital expenditure;
 (ii) expenditure on a *forestry road in connection with carrying on a *timber operation for a *taxable purpose;
 (iii) expenditure for the construction or acquisition of a *timber mill building;
 (iv) expenditure on a *depreciating asset you can deduct under subsection 40‑80(1) (about exploration and prospecting); or