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Legislation
ATO documents that consider ITAA 1997 s 40-305(1)(b)
6 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: termination value - amalgamation of incorporated associations
Capital Allowances: termination value on the granting of a licence to exploit a patented invention
Capital Allowances: balancing adjustment - termination value - demolition expenses
Capital Allowances: termination value - incorporation of an unincorporated association