ITAA 1997 s 40-300(2)

Uniform Capital Allowances - Balancing adjustment on the death of the owner of a depreciating asset.

Uniform Capital Allowances - Depreciating asset passes from Legal Personal Representative (LPR) to a beneficiary

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

Capital Allowances: termination value - amalgamation of incorporated associations

Capital Allowances: termination value - assigning depreciating assets to terminate a liability

Capital Allowances: termination value on the granting of a licence to exploit a patented invention

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

Income tax: income tax matters relating to bodies corporate constituted under strata title legislation

Insurance proceeds where a depreciating asset is lost or destroyed

Capital Allowances: termination value of common property depreciating assets - Australian Capital Territory

Capital Allowances: balancing adjustment event for a partnership depreciating asset

Capital Allowances: balancing adjustment - termination value less than zero - demolition expenses

Capital Allowances: termination value - reasonable attribution of undissected amount