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on what On what basis would business capital expenditure tha

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on what
On what basis would business capital expenditure that qualifies for a deduction under Section 40-880 be denied a general deduction under section 8-1 of the ITAA 1997?
这句话需要我怎么去回答谢谢了
on what On what basis would business capital expenditure tha
其于什么前提,以什么为基础