Document ID: chunk:federal_register_of_legislation:C2004C01190:clause:2_167
Version: federal_register_of_legislation:C2004C01190
Segment Type: clause
Provision Reference: sch 2 cl 167
Character Range: 116800–118235

167  Section 12‑5 (table item headed "capital allowances")
Repeal the item, substitute:
capital allowances
generally ................................                  Division 40
balancing adjustments .......................               40‑285(2), 40‑370
business related costs ........................             40‑880
electricity and telephone lines ..................          40‑645
environmental protection activities ...............         40‑755
exploration or prospecting ....................             40‑80(1), 40‑730
in‑house software ....................                      40‑335, 40‑455
intellectual property ........................              Subdivision 40‑B
IRUs ..................................                     Subdivision 40‑B
landcare operations .........................               40‑630
low‑value and software development pools ...                Subdivision 40‑E
mining and quarrying ........................               Subdivision 40‑H and Subdivision 40‑I
Petroleum Resource Rent Tax ..................              40‑750
project pools .............................                 40‑830
reducing deductions ........................                40‑25, 40‑290
spectrum licences ..........................                Subdivision 40‑B
trading ships, special depreciation ...............         57AM
water facilities, horticultural plants and grapevines ....  Subdivision 40‑F