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Legislation
ATO documents that consider ITAA 1936 s 82AT(1)(d)
2 documents
Income tax: is a taxpayer who jointly acquires and uses an item of eligible property for which a general investment allowance deduction is allowable, entitled to a portion of the deduction?
Income tax: will a leasing company be entitled to claim the investment allowance if it has entered into a lease agreement with a lessee before 1 July 1994, and the lease agreement is treated as a purchase order between the leasing company and a supplier?