ITAA 1997 s 40-185(1)(b)

Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements

Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements

Income tax: Babcock and Brown Property Instalment Plan

Division 40: cost - depreciating asset

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: 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: 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

Deductions: capital allowances - correction of cost