ITAA 1997 s 40-285(2)

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: deductible balancing adjustment if a depreciating asset is not used

Capital Allowances: deductible balancing adjustment amount for plant started to be constructed before 1 July 2001

Division 40: balancing adjustment amount - partnership asset