ITAA 1997 s 40-185

Income tax: Babcock and Brown Property Instalment Plan

Division 40: cost - 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 - novation of luxury car lease immediately following termination of earlier novation

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

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

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

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