ITAA 1997 s 40-40

Consolidation: entry Allocable Cost Amount - identifying the relevant asset for the purposes of section 705-56 of the ITAA 1997

Capital Allowances: tax break - investment commitment time - option to delay construction

Capital Allowances: legal expenses incurred after taxpayer starts to hold depreciating assets - second element of cost

Capital Allowances: tax break - investment commitment time - depreciating asset subject to hire purchase agreement

Division 40: Item 6 in section 40-40 - right as against the former holder to possess the asset immediately

Capital Allowances: depreciating assets - grant of indefeasible right of use

Hire purchase agreement: holder of an asset

Capital Allowances: holder of a depreciating asset - right to remove

Temporary full expensing

Income tax: sale and leasebacks

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

Holder of depreciating assets under long term lease

Capital Allowances: first element of cost - paying an amount - issue of shares

Capital Allowances: first element of cost - provision of a non-cash benefit - issue of shares

Capital Allowances: first element of cost - incurring a liability to pay or provide - future share issue

Capital Allowances: 'reasonable to expect' to hold a depreciating asset

Capital Allowances: Cost of non-cash benefit

Capital Allowances: balancing adjustment event for common property depreciating assets - Australian Capital Territory

Capital Allowances: holder of common property depreciating assets - Australian Capital Territory

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