Deductions FOR THE Decline IN Value OF Depreciating Assets AND Certain Other Capital Expenditure
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/primary-producers-information-2016/deductions-for-the-decline-in-value-of-depreciating-assets-and-certain-other-capital-expenditure
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