ITAA 1997 s 40-25

Capital Allowances: hold - assets attached to land by lessee

Capital Allowances: holder of a depreciating asset -possession and right to legally own in the future - family arrangement

Simplified Tax System (STS): sale of formerly leased asset and capital allowance deduction

Capital Allowances: cost of depreciating asset obtained through salary sacrifice

Capital Allowances: hold - assets attached to land by licensee

Capital Allowances: depreciating assets - rental property - waste water system items

Capital Allowances: removable ceiling batts

Capital Allowances: hold - leased depreciating assets - attached to land

Capital Allowances: cost - copyright - expenditure on creating subject matter of an educational programme

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

Capital allowances: installed ready for use - unregistered heavy transport trailers

Capital allowances: depreciating asset - jointly held - composite asset