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ATO ID 2005/188 (Withdrawn)withdrawnchange

Non Commercial Losses: 'other assets tests' - truck with carrying capacity of two tonnes

Reasons for Decision

An asset whose decline in value you can deduct under Division 40 of the ITAA 1936 2. An item of trading stock 3. An asset that you lease from another entity, and 4. Trademarks, patents copyrights and similar rights.

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