Legislation

ITAA 1997 s 40-30(2)(a)

ATO documents that consider ITAA 1997 s 40-30(2)(a)

3 documents

Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements

Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements

Capital Allowances: decline in value - taxable purpose - hobby of prospecting