ITAA 1997 s 40-285

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?

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: sale and leasebacks

Uniform Capital Allowances - Balancing adjustment on the death of the owner of a depreciating asset.

Uniform Capital Allowances - Depreciating asset passes from Legal Personal Representative (LPR) to a beneficiary

Uniform Capital Allowances - Disposal of depreciating asset by a beneficiary of a deceased estate

Capital Allowances: roll-over relief - transfer of low-value pool assets from partnership to wholly-owned company

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

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

Capital Allowances: use and balancing adjustment events

Capital allowances: depreciating asset - copyright in computer program

Capital Allowances: termination value on the granting of a licence to exploit a patented invention

Capital Allowances: balancing adjustment event occurring on the granting of a licence to exploit a patented invention

Capital Allowances: depreciating asset - rights under the law of a foreign country in respect of a licence to exploit a patented invention

Acquisition of the beneficial ownership of all of the shares in a subsidiary member of a consolidated group by another consolidated group

Assessable income: balancing adjustment - repayment of sale price of depreciating asset in a later income year

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?

Income tax: sale and leasebacks

Income tax: income tax matters relating to bodies corporate constituted under strata title legislation

Income tax: will a balancing adjustment amount arise under section 40-285 of the Income Tax Assessment Act 1997 if a balancing adjustment event, such as a sale, occurs for a depreciating asset before the taxpayer uses the asset, or has it installed ready for use, for any purpose?