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Legislation
ATO documents that consider ITAA 1997 s 40-180(2)
27 documents
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: sale and leasebacks
Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act
Division 40: cost - depreciating asset
Uniform Capital Allowances - Depreciating asset passes from Legal Personal Representative (LPR) to a beneficiary
Uniform Capital Allowances - Disposal of depreciating asset by a beneficiary of a deceased estate
Income tax: first element of cost of a depreciating asset
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: cost - 'section 73BA depreciating asset' - new full-scale test model - re-use of components from earlier test model
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: sale and leasebacks
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 non-cash benefit
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 to employee of depreciating asset given by employer