ITAA 1997 s 40-40

Temporary full expensing

Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements

Compendium

Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements

Compendium

Income tax: sale and leasebacks

Income tax: matters relating to strata title bodies constituted under strata title legislation

Income tax: research and development: membership funding for the ACA Low Emissions Technologies Program

Income tax: research and development tax concession: membership funding for the ACA Low Emissions Technologies Program

Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program

Income tax: Babcock and Brown Property Instalment Plan

Capital Allowances - Balancing adjustment event

Division 40: hold - partnership depreciating asset subject to a call option

Capital Allowances: balancing adjustment event on the theft of a depreciating asset

Capital Allowances: balancing adjustment event on the theft of a depreciating asset

Capital Allowances: roll-over relief - transfer of low-value pool assets from partnership to wholly-owned company

Capital Allowances: second application of 'reasonable to expect' test to hold a depreciating asset

Capital Allowances: balancing adjustment event - amalgamation of incorporated associations

Capital Allowances: first element of cost (no amount paid) - amalgamation of incorporated associations

Capital Allowances: first element of cost (increase in liability) - amalgamation of incorporated associations