ITAA 1997 s 40-180(2)

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

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

Simplified Tax System (STS): STS pools and legal personal representatives of a deceased STS taxpayer

Capital Allowances: cost of depreciating asset obtained through salary sacrifice

Capital Allowances: cost - first element - initial motor vehicle registration, insurance and brokerage

Deductions: capital allowances - correction of cost