ITAA 1997 s 40-25

Investment Product: subleases property to another entity - right to immediately possess depreciating assets

Hire purchase agreement: holder of an asset

Temporary full expensing

Income tax: what amount of deduction is available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of copyright in patient records in respect of arrangements similar to those described in Taxpayer Alert 2004/5?

Division 40: deduction for decline in value - partnership depreciating asset

Deductibility of sun protection items by a non business taxpayer

Deductibility of sunglasses by an employee driver

Division 40: Landcare operation - rented property - tenant carrying on a business

Capital Allowances: Deduction for decline in value of a caravan

Capital Allowances: 'reasonable to expect' to hold a depreciating asset

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: holder of common property depreciating assets - Australian Capital Territory

Capital Allowances: Primary Production - Depreciating Assets - Water Facilities

Capital Allowances: cost to employee of depreciating asset given by employer

Deductibility of costs of maintaining a patent

Capital Allowances: cost of a partnership depreciating asset after a change of interests in the partnership

Deductions: long term promotional display expenses

Capital Allowances: identical common property depreciating assets costing $300 or less - NSW

Capital Allowances: holder of common property depreciating assets - NSW