ITAA 1997 s 40-285

Withdrawal - 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?

Division 40: balancing adjustment amount - partnership asset

Capital Allowances: termination value of common property depreciating assets - Australian Capital Territory

Capital Allowances: start time of a depreciating asset

Capital Allowances: balancing adjustment event for a partnership depreciating asset

Capital allowances: balancing adjustment - depreciating assets and capital expenditure of primary producers

Capital allowances: balancing adjustment on sale of a depreciating asset being capital works

Capital Allowances: balancing adjustment - termination value less than zero - demolition expenses

Capital Allowances: balancing adjustment - termination value - demolition expenses

Capital allowances: balancing adjustment event - sale of business - pooled plant

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