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

Income tax: is the cost of a depreciating asset purchased by a taxpayer to assist them undertake a specific client project immediately deductible under section 8-1 or written off over the effective life of the asset under section 40-25 of the Income Tax Assessment Act 1997 if the taxpayer continues to hold the asset after the project ends?

Income tax: sale and leasebacks

Capital Allowances: termination value of a depreciating asset that has been stolen

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

Capital Allowances: use and balancing adjustment events

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

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

Capital Allowances: cost - 'section 73BA depreciating asset' - new full-scale test model - re-use of components from earlier test model