Document ID: chunk:federal_register_of_legislation:C2004C01190:clause:2_315
Version: federal_register_of_legislation:C2004C01190
Segment Type: clause
Provision Reference: sch 2 cl 315
Character Range: 193754–194380

315  Paragraphs 165‑55(2)(a), (b) and (c)
Repeal the paragraphs, substitute:
 (a) deductions for the decline in value of a *depreciating asset;

See Division 40.
 (b) deductions for *exploration or prospecting, or *mining capital expenditure, in connection with mining or quarrying;

See section 40‑80 and Subdivisions 40‑H and 40‑I.
 (c) deductions for expenditure, deductions for which are spread over 2 or more income years, but not:
 (i) deductions for exploration or prospecting, or capital expenditure, in connection with mining or quarrying; or

See Subdivision 40‑I.
 (ii) *full year deductions (see subsection (5));