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Legislation
ATO documents that consider ITAA 1997 s 40-30
49 documents
Capital Allowances: depreciating asset - mining, quarrying or prospecting right
Capital Allowances: cost - computer software - annual licence fees
Deductibility of salary or wages to the extent that employees are engaged in the self-construction of depreciating assets
Deductibility of labour on-costs to the extent that employees are engaged on the self-construction of depreciating assets
Deductibility of vehicle running costs to the extent that vehicles are used in the self-construction of depreciating assets
Capital Allowances: depreciating assets - grant of indefeasible right of use
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 and income tax: treatment of geosequestration expenditure and receipts
Petroleum resource rent tax: application of Petroleum Resource Rent Tax Assessment Regulations 2005 to an integrated gas-to-liquid operation
Income tax: composite items - identifying the relevant depreciating asset for capital allowances
Division 40: deduction for decline in value - partnership depreciating asset
Depreciating asset - photovoltaic solar system
Division 40: Landcare operation - rented property - tenant carrying on a business
Depreciating assets - photographic lighting equipment
Capital Allowances: rail transport trackwork - depreciating asset
Capital Allowances: depreciating assets - rental property - waste water system items
Capital Allowances: depreciating asset - car global positioning system device
Capital Allowances: cost - copyright - expenditure on creating subject matter of an educational programme
Capital Allowances: - hold - depreciating asset constructed by a contractor