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Legislation
ATO documents that consider ITAA 1936 s 57AF
6 documents
Income tax and fringe benefits tax: taxation consequences of certain motor vehicle lease novation arrangements
Income tax: is a hearse a unit of property for the purposes of section 57AF of the Income Tax Assessment Act 1936 (the Act) and therefore subject to the limit on cost price for depreciation?
Income tax and fringe benefits tax: taxation consequences of certain motor vehicle lease novation arrangements
Income tax: the value for depreciation purposes for a subsequent purchaser of a motor vehicle subject to the section 57AF luxury motor vehicle limit
Income tax: is a hearse a motor car or a station wagon for the purposes of section 57AF of the Income Tax Assessment Act 1936 and therefore subject to the limit on cost price for depreciation?
Income tax: the value for depreciation purposes for a subsequent purchase of a car subject to the section 42-80 luxury car limit