ITAA 1997 s 40-40

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: use and balancing adjustment events

Capital Allowances: balancing adjustment event - end of non-novated luxury car lease term

Capital Allowances: balancing adjustment event - early termination of novated luxury car lease arrangement

Capital Allowances: balancing adjustment event - novation of luxury car lease following termination of earlier novation

Capital Allowances: balancing adjustment event - end of novated luxury car lease arrangement

Capital Allowances: balancing adjustment event - acquisition of car by employee at end of novated luxury car lease arrangement

Capital Allowances: hold - application of item 6 of the hold table

Capital Allowances: balancing adjustment event - demolition of depreciating asset

Capital allowances: depreciating asset - hold - fixtures on land

Capital allowances: depreciating asset - use for a purpose other than a taxable purpose

Capital Allowances: cost - novation of luxury car lease immediately following termination of earlier novation

Capital allowances: depreciating assets - capital works - deductions for decline in value

Capital gains tax: balancing adjustment under CGT event K7 - partnership interest

Capital Allowances: depreciating asset - section 73BA depreciating asset - full-scale test model

Investment Product: reasonable to expect - holder of depreciating assets

Investment Product: subleases property to another entity - right to immediately possess depreciating assets

Capital Allowances: starting to hold a depreciating asset previously held by an exempt entity

Capital Allowances: cost of depreciating asset - instalment costs

Capital Allowances: holding depreciating assets - tax law partnership