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Legislation
ATO documents that consider ITAA 1997 s 40-30(1)
22 documents
Income tax: depreciating asset: small business and general business tax break: BB Australia Pty Ltd
Income tax: depreciating asset: small business and general business tax break: Video Ezy Australasia
Depreciating Asset - Marine Park Permit
Capital Works: shipping channel - depreciating asset
Capital Allowances: depreciating asset - breakwater
Capital Allowances: depreciating asset - cost of connection of pipeline gas
Capital allowances: depreciating asset - intangible asset inclusions-intellectual property does not include trade mark
Capital allowances: depreciating assets - capital works - deductions for decline in value
Capital Allowances: depreciating asset - section 73BA depreciating asset - full-scale test model
Capital Allowances: depreciating asset - improvement to land - gully dam
Capital Allowances: balancing adjustment event where a service provider gives up cable and cable support equipment to another entity
Income tax: consolidation: can the head company of a consolidated group claim a deduction, following Taxation Ruling IT 333, for a consumable's tax cost setting amount when the consumable is used, where:(a) an entity acquired the consumable before it became a subsidiary member of the consolidated group (the joining time); and (b) at the joining time, some of the consumable remained on-hand and its expenditure had not been fully deducted?
Income tax: consolidation: can the head company of a consolidated group claim a deduction, under section 8-1 of the Income Tax Assessment Act 1997, for a consumable's tax cost setting amount where:(a) an entity acquired the consumable before it became a subsidiary member of the consolidated group (the joining time); (b) the expenditure incurred in purchasing the consumable was deductible by the entity in the income year in which it was incurred; and (c) at the joining time, some or all of the consumable remained on-hand?
Depreciating asset - photovoltaic solar system
Deductibility of sun protection items by a non business taxpayer
Deductibility of sunglasses by an employee driver
Depreciating assets - photographic lighting equipment
Capital Allowances: start time of a depreciating asset
Capital Allowances: depreciating asset - car global positioning system device
Capital Allowances: removable ceiling batts