ITAA 1997 s 40-295(2)

Temporary full expensing

Compendium

Capital Allowances: balancing adjustment event for a partnership depreciating asset

Capital Allowances: cost of a partnership depreciating asset after a change of interests in the partnership

Simplified Tax System: depreciation of plant where partnership reconstituted

Capital Allowances: balancing adjustments - roll-over relief - transfer of assets from a discretionary trust to a unit trust