ITAA 1997 s 40-180(1)

Capital Allowances: whether first element of cost of depreciating asset reduced by grants received

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

Capital Allowances: cost to find a depreciating asset - first element of cost

Deductions: capital allowances - correction of cost