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Legislation
ATO documents that consider ITAA 1936 s 54
6 documents
Income tax: sale and leasebacks
Income tax: property development: deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements
Capital Works: using your area in a deductible way
Income tax: sale and leasebacks
Income tax: property development: how are indirect costs apportioned for the purposes of calculating depreciation on plant under section 54 of the Income Tax Assessment Act 1936 and a deduction for capital expenditure on certain buildings under Division 10D of Part III of the Act?
Income tax: is depreciation allowable under subsection 54(1) of the Income Tax Assessment Act 1936 if income producing operations in a business have not yet commenced?