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Legislation
ATO documents that consider ITAA 1997 s 40-340(1)
5 documents
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?
Capital Allowances: roll-over relief - transfer of low-value pool assets from partnership to wholly-owned company
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: can balancing adjustments arising from disposals through intragroup transfers of depreciable assets in a group restructure of wholly owned companies be rolled over?
Capital Allowances: balancing adjustments - roll-over relief - transfer of assets from a discretionary trust to a unit trust