ITAA 1997 s 40-30

Income tax: what amount of deduction is available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of copyright in patient records in respect of arrangements similar to those described in Taxpayer Alert 2004/5?

Income tax: sale and leasebacks

Petroleum resource rent tax: application of Petroleum Resource Rent Tax Assessment Regulations 2005 to an integrated gas-to-liquid operation

Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts

(untitled)

Income tax: Babcock and Brown Property Instalment Plan

Depreciating Asset - Marine Park Permit

Capital expenditure incurred in successfully seeking to obtain a patent

Capital expenditure on a project developing a manufacturing process: successful application for patent

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: bowling greens constructed from natural materials

Capital Allowances: depreciating asset-cost - expenditure incurred to acquire a patent licence

Capital allowances: depreciating assets - capital works - deductions for decline in value

Income Tax: Consolidation - depreciating assets

Capital Allowances: installed ready for use and held in reserve

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

Capital Allowances: choice of determining effective life

Capital allowances: recalculating effective life

Capital allowances: choosing to recalculate effective life