ITAA 1997 s 40-35

Income tax: sale and leasebacks

Income tax: sale and leasebacks

Income tax: composite items and identifying the depreciating asset for the purposes of working out capital allowances

Capital Allowances: allocating jointly held depreciating assets to a low-value pool

Capital Allowances: immediate deduction for jointly held depreciating assets costing $300 or less

Capital allowances: depreciating asset - jointly held - composite asset