ITAA 1997 s 40

Goods and services tax: transfers of enterprise assets as a result of property distributions under the Family Law Act 1975 or in similar circumstances.

Temporary full expensing

Compendium

Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements

Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements

Compendium

Verification approaches for electronic device usage expenses

Consolidation - general shortcuts for resetting the tax cost under Division 705 of the Income Tax Assessment Act 1997 for depreciating assets for which the decline in value is worked out under Division 40 of that Act

Income tax: capital gains: are the two requirements in subsection 124-75(4) of the Income Tax Assessment Act 1997 for a CGT asset acquired to replace an original asset alternative and mutually exclusive requirements?

Income tax: what amount of deduction is available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of copyright in patient records in respect of arrangements similar to those described in Taxpayer Alert 2004/5?

Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules

Income tax: Australian films - Division 10B - tax avoidance schemes

Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes

Income tax: carrying on business as a professional artist

Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income

Income tax: sale and leasebacks

Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act

Income tax: capital allowances: treatment of open pit mine site improvements

Income tax: matters relating to strata title bodies constituted under strata title legislation

Compendium