Document ID: chunk:federal_register_of_legislation:C2004C01190:clause:2_63
Version: federal_register_of_legislation:C2004C01190
Segment Type: clause
Provision Reference: sch 2 cl 63
Character Range: 80256–80910

63  Subsection 159GE(1) (definition of capital expenditure deduction)
Repeal the definition, substitute:

capital expenditure deduction means a deduction:
 (a) under Division 10, 10AAA, 10AA, 10A, 10C or 10D of this Part; or
 (b) under Subdivision 40‑B of the Income Tax Assessment Act 1997 for a depreciating asset that is a forestry road or timber mill building; or
 (c) under Division 43 of that Act; or
 (d) under section 40‑830 of that Act for an amount that is a project amount under subsection 40‑840(1) (about mining capital expenditure and transport capital expenditure); or
 (e) under the former Subdivision 330‑C, 330‑H or 387‑G of that Act.