Legislation

ITAA 1997 s 40-195

ATO documents that consider ITAA 1997 s 40-195

4 documents

Depreciating assets - reasonable attribution of cost

Capital Allowances: first element of cost (increase in liability) - amalgamation of incorporated associations

Capital Allowances: first element of cost (increase in liability) - takeover of unincorporated association

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