ITAA 1997 s 40-185(1)

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

Capital Allowances: cost - novation of luxury car lease immediately following termination of earlier novation

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 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 find a depreciating asset - first element of cost

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

Deductions: capital allowances - correction of cost