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Legislation
ATO documents that consider ITAA 1997 s 40-285(1)
12 documents
Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income
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
Capital Allowances: assessable balancing adjustment if a depreciating asset is not used
Capital Allowances: balancing adjustment - pre-CGT depreciating asset disposed of after 30 June 2001
Assessable income: balancing adjustment - repayment of sale price of depreciating asset in a later income year
Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income
Income tax: sale and leasebacks
Division 40: balancing adjustment amount - partnership asset
Non Commercial Losses: Assessable income test - whether a balancing adjustment is income 'from' the business activity.
Capital Allowances: balancing adjustment events - car expense methods and the Simplified Tax System (STS)