ITAA 1997 s 40-295(1)(a)

Capital Allowances - Balancing adjustment event

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

Uniform Capital Allowances - Disposal of depreciating asset by a beneficiary of a deceased estate

Division 40: balancing adjustment event - when it occurs

Capital Allowances: balancing adjustment event on the theft of a depreciating asset

Capital Allowances: roll-over relief - transfer of low-value pool assets from partnership to wholly-owned company

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 event - amalgamation of incorporated associations

Capital Allowances: termination value - amalgamation of incorporated associations

Capital Allowances: first element of cost (no amount paid) - amalgamation of incorporated associations

Capital Allowances: first element of cost (increase in liability) - amalgamation of incorporated associations

Capital Allowances: use and balancing adjustment events

Capital Allowances: balancing adjustment event - end of non-novated luxury car lease term

Capital Allowances: balancing adjustment event - early termination of novated luxury car lease arrangement

Capital Allowances: balancing adjustment event - novation of luxury car lease following termination of earlier novation

Capital Allowances: balancing adjustment event - end of novated luxury car lease arrangement

Capital Allowances: balancing adjustment event - acquisition of car by employee at end of novated luxury car lease arrangement

Capital Allowances: balancing adjustment event for a depreciating asset that is no longer used