ITAA 1997 s 40-180

Temporary full expensing

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: Babcock and Brown Property Instalment Plan

Income tax: first element of cost of a depreciating asset

Capital Allowances: first element of cost (no amount paid) - amalgamation of incorporated associations

Capital Allowances: first element of cost (increase in liability) - amalgamation of incorporated associations

Capital Allowances: cost - section 73BA depreciating asset - full-scale test model - refinement expenses

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

Capital Allowances: cost of depreciating asset - instalment costs

Temporary full expensing

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: substantiation: car expenses: can the '12% of cost method' under subsection 82KW(3) be used if a car has been obtained by inheritance, gift or prize at no actual cost?

Division 40: Cost - transportation expenses of a depreciating asset

Capital Allowances: first element of cost - paying an amount - issue of shares

Capital Allowances: first element of cost - provision of a non-cash benefit - issue of shares

Capital Allowances: first element of cost - incurring a liability to pay or provide - future share issue

Capital Allowances: cost of common property depreciating assets held before 6 October 2001 - Australian Capital Territory

Capital Allowances: cost of common property depreciating assets held after 6 October 2001 - Australian Capital Territory

Capital Allowances: cost of a partnership depreciating asset after a change of interests in the partnership

Capital Allowances: first element of cost (increase in liability) - takeover of unincorporated association