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Legislation
ATO documents that consider ITAA 1997 s 40-100
11 documents
Capital Works: shipping channel - depreciating asset
Income tax: what is a 'distribution line' in the electricity distribution industry for the purposes of the expression 'depreciating assets' in section 40-100 of the Income Tax Assessment Act 1997 ?
Income tax: what is a 'distribution line' in the electricity distribution industry for the purposes of the expression 'depreciating assets' in section 40-100 of the Income Tax Assessment Act 1997 ?
Income tax: effective life of depreciating assets
Income tax: effective life of depreciating assets (applicable from 1 July 2016)
Income tax: effective life of depreciating assets (applicable from 1 July 2017)
Income tax: effective life of depreciating assets (applicable from 1 July 2018)
Income tax: effective life of depreciating assets (applicable from 1 July 2019)
Income tax: effective life of depreciating assets (applicable from 1 July 2020)
Income tax: effective life of depreciating assets (applicable from 1 July 2021)
Income tax: effective life of depreciating assets (applicable from 1 July 2022)