ITAA 1997 s 40-25(2)

Temporary full expensing

Income tax: is the cost of a depreciating asset purchased by a taxpayer to assist them undertake a specific client project immediately deductible under section 8-1 or written off over the effective life of the asset under section 40-25 of the Income Tax Assessment Act 1997 if the taxpayer continues to hold the asset after the project ends?

Income tax: Babcock and Brown Property Instalment Plan

Capital Allowances: deductible balancing adjustment if a depreciating asset is not used

Capital Allowances: assessable balancing adjustment if a depreciating asset is not used

Exemption with progression: work related expenses relating to exempt foreign employment income

Deductibility of sun protection items by a non business taxpayer

Deductibility of sunglasses by an employee driver

Capital Allowances: Cost of non-cash benefit

Capital Allowances: cost of depreciating asset obtained through salary sacrifice

Capital Allowances: low-value pool - change of taxable use of depreciating assets after those assets have been allocated to the pool

Capital Allowances: low-value assets allocated to low-value pools

Capital Allowances: taxable purpose - use of depreciating assets

Capital Allowances: balancing adjustment amount - whether patent used for a taxable purpose

Capital Allowances: decline in value - taxable purpose - hobby of prospecting