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

Capital Allowances: balancing adjustment event - demolition of depreciating asset

Capital allowances: depreciating asset - copyright in computer program

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

Capital Allowances: second element of cost - balancing adjustment event - reasonably attributable costs

Income tax: income tax matters relating to bodies corporate constituted under strata title legislation

Division 40: balancing adjustment amount - partnership asset

Capital Allowances: balancing adjustment event for common property depreciating assets - Australian Capital Territory

Capital Allowances: start time of a depreciating asset

Capital Allowances: balancing adjustment event - takeover of unincorporated association

Capital Allowances: first element of cost (increase in liability) - takeover of unincorporated association

Capital Allowances: balancing adjustment event - name change & takeover of unincorporated association

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

Capital Allowances: balancing adjustment - termination value - demolition expenses

Simplified Tax System: termination value of a depreciating asset upon the death of the owner, an STS taxpayer.

Capital Allowances: balancing adjustment event - incorporation of an unincorporated association

Capital Allowances: termination value - incorporation of an unincorporated association

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