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Income Tax Assessment Act 1997
27‑110 Input tax credit etc. relating to27‑110 Input tax credit etc. relating to 2 or more things
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#### 27‑110 Input tax credit etc. relating to 2 or more things
This Subdivision applies to an \*input tax credit, or an \*increasing adjustment or \*decreasing adjustment, that relates directly or indirectly to 2 or more things of which at least one is a \*depreciating asset as if a reasonable proportion of the input tax credit or adjustment related directly or indirectly to each of those depreciating assets and each of those other things.