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Legislation
ATO documents that consider ITAA 1997 s 40 (for depreciating assets) or Division 43 (for capital works)
4 documents
Income tax: plant in residential rental properties
Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant
Income tax: plant in residential rental properties
Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant