ITAA 1997 s 40-180

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

Capital Allowances: cost of depreciating asset obtained through salary sacrifice

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

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

Capital Allowances: cost - copyright - expenditure on creating subject matter of an educational programme