Legislation

ITAA 1997 s 40-285(1) and 40-285(4) of the IT(TP)A 1997 provides that depreciating assets held on 1 July 2001 will be subject to the balancing adjustment provisions under Division 40

ATO documents that consider ITAA 1997 s 40-285(1) and 40-285(4) of the IT(TP)A 1997 provides that depreciating assets held on 1 July 2001 will be subject to the balancing adjustment provisions under Division 40

1 document

ATO ID 2003/461currentATO ID · 2003

Capital Allowances: balancing adjustment - pre-CGT depreciating asset disposed of after 30 June 2001