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Legislation
ATO documents that consider ITAA 1936 s 54(1)
9 documents
Income tax: deductions for repairs
Income tax: Babcock and Brown Property Instalment Plan
Capital Gains Tax - Small Business Rollover Relief - Active Assets - Asset 'held ready for use'.
Income tax: is a depreciation deduction allowable under subsection 54(1) if income-producing operations in a business have not yet commenced?
Income tax: what type of accommodation units used in a caravan/tourist park business can a taxpayer depreciate under subsection 54(1) of the Income Tax Assessment Act 1936 and what depreciation rates should the taxpayer use?
Income tax: deductibility of self-education expenses
Income tax: if title to depreciable property passes in equity at the time of entry into a contract of sale, who (as between the vendor and the purchaser) is entitled to the depreciation deduction for the period after the contract is entered into and before completion?
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?
Income tax: depreciation of accommodation units used in caravan or tourist parks, on work sites or in nomadic businesses