ITAA 1997 s 328-D

Temporary full expensing

Capital allowances: non existence of the 'replacement basis' for claiming decline in value deductions

Temporary full expensing

Non Commercial Losses: other assets test - assets that have been pooled under the Simplified Tax System (STS)

Simplified Tax System (STS): Short-term hire agreement

Simplified Tax System (STS) capital allowances - continuing STS pool deductions after a business ceases

Simplified Tax System: depreciation of plant where partnership reconstituted

Simplified Tax System (STS): sale of formerly leased asset and capital allowance deduction

Capital Allowances: balancing adjustment events - car expense methods and the Simplified Tax System (STS)

Simplified Tax System: is a farm shed allocated to either a long life or general STS pool?

Simplified Tax System (STS): STS pools and legal personal representatives of a deceased STS taxpayer

Simplified Tax System (STS): assets expected to be let predominantly on a depreciating asset lease

Simplified Tax System (STS): Capital Allowance - estimate of taxable purpose proportion of an asset - first year in STS