#### 48A Definitions In this Division: > depreciating asset has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. > exempt Australian government agency has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. > hold a depreciating asset has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. > plant has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. > quasi‑owner has the meaning given by the former section 42‑310 of the Income Tax Assessment Act 1997. > quasi‑ownership right over land has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.

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