ITAA 1997 s 40-220

Income tax: sale and leasebacks

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

Capital Allowances: Cost - enhancement and support fees for in-house software

Income tax: sale and leasebacks

Division 40: Cost - transportation expenses of a depreciating asset

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