Legislation

ITAA 1936 s 42-18 and expresses the same ideas as the definition of plant contained in subsection 54(2)

ATO documents that consider ITAA 1936 s 42-18 and expresses the same ideas as the definition of plant contained in subsection 54(2)

3 documents

TR 2004/16currentTR · 2004

Income tax: plant in residential rental properties

TR 2004/D3 (Finalised)replacedTR · 2004

Income tax: plant in residential rental properties

TR 2007/D4 (Finalised)replacedTR · 2007

Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant