Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:10_157
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 10 cl 157
Character Range: 979255–979910

157  Subsection 995‑1(1) (definition of unrecouped expenditure)
Repeal the definition, substitute:

unrecouped expenditure: for the purposes of a particular *capital allowance, unrecouped expenditure has the meaning given by the provision shown in this table:

Meaning of unrecouped expenditure
Item                               For this capital allowance:                                          See:
  1                                Intellectual property                                                section 373‑25
  2                                Mining and quarrying: development and operation of a mine or quarry  section 330‑105

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