ITAA 1997 s 40-295

Income tax: sale and leasebacks

Capital Allowances - Balancing adjustment event

Division 40: balancing adjustment event - when it occurs

Capital Allowances: use and balancing adjustment events

Capital Allowances: balancing adjustment event occurring on the granting of a licence to exploit a patented invention

Capital Allowances: balancing adjustment event - 'section 73BA depreciating asset' - existing full-scale test model - discontinued use

Acquisition of the beneficial ownership of all of the shares in a subsidiary member of a consolidated group by another consolidated group