ITAA 1997 s 40-340

Temporary full expensing

Applicability of paragraph 45-5(5)(c) of the ITAA 1997 to disposal by a partnership of its interest in a leased asset to a company

Capital Allowances: balancing adjustment event for a partnership depreciating asset

Capital Allowances: cost of a partnership depreciating asset after a change of interests in the partnership

Capital allowances: balancing adjustment event - sale of business - pooled plant

Capital Allowances: balancing adjustments - roll-over relief - transfer of assets from a discretionary trust to a unit trust