Document ID: chunk:federal_register_of_legislation:C2025C00014:section:159gf:p4
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 159GF (pt 4/4)
Character Range: 1364540–1365429

relation to an amount of expenditure by reason of which an item of property is Division 10C or 10D property is a reference to the residual capital expenditure within the meaning of the former Division 10C or 10D of this Part, or to the undeducted construction expenditure within the meaning of Division 43 of the Income Tax Assessment Act 1997, as appropriate, at that time in relation to the amount of expenditure.
 (6) In this Division, a reference to the residual amount at a particular time in relation to an amount of expenditure because of which an item of property is an eligible spectrum licence is a reference to:
 (a) the amount of unrecouped expenditure (within the meaning of the former section 380‑20 of the Income Tax Assessment Act 1997) on that licence at that time; or
 (b) the adjustable value of that licence (within the meaning of Division 40 of that Act) at that time.