ITAA 1997 s 40-115

Temporary full expensing

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

Capital Allowances: cost - 'section 73BA depreciating asset' - new full-scale test model - re-use of components from earlier test model

Capital Allowances: depreciating assets - grant of indefeasible right of use

Temporary full expensing