Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_8:p4
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 8 (pt 4/4)
Character Range: 254593–256348

42-200  Meaning of written down value

  The written down value of *plant is its *cost less the sum of:
 (a) the amounts you have deducted or can deduct for depreciation of it; and
 (b) if Common rule 1 applied to your acquisition of it—the amounts the transferor, and earlier successive transferors, deducted or can deduct for depreciation of it.

42-205  Meaning of termination value

      Method statement
           Step 1. Work out the termination value of the *plant using the following table. If more than one row applies, use the value under the last applicable row.
           Step 2. The table indicates provisions which may adjust the value. Refer to them to see if an adjustment is necessary.
           Step 3. If more than one provision adjusts the value, apply them in the order they appear in the table to:

                (a) the termination value; or
                (b) the adjusted termination value after applying the last applicable provision.

           Step 4. The result is your termination value.

Termination value table
                                                                                                                                                                                                                                                          The termination value is:
Item                     For *plant ...                                                                                                                                                                                                                                                                                                                                                                              May be adjusted by: