Legislation

ITAA 1997 s 40-290(1)

ATO documents that consider ITAA 1997 s 40-290(1)

3 documents

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