ITAA 1997 s 40-40

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

Capital Allowances: start time of a depreciating asset

Capital Allowances: balancing adjustment event for a partnership depreciating asset

Capital Allowances: cost of a partnership depreciating asset after a change of interests in the partnership

Capital Allowances: holder of common property depreciating assets - NSW

Capital Allowances: balancing adjustment event - takeover of unincorporated association

Capital Allowances: first element of cost (increase in liability) - takeover of unincorporated association

Capital Allowances: balancing adjustment event - name change & takeover of unincorporated association

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

Capital Allowances: hold - assets attached to land by lessee

Capital Allowances: holder of a depreciating asset -possession and right to legally own in the future - family arrangement

Simplified Tax System: depreciation of plant where partnership reconstituted

Simplified Tax System (STS): sale of formerly leased asset and capital allowance deduction

Capital Allowances: cost of depreciating asset obtained through salary sacrifice

Capital Allowances: hold - assets attached to land by licensee

Capital Allowances: cost - first element - initial motor vehicle registration, insurance and brokerage

Capital Allowances: cost - second element - initial motor vehicle registration, insurance and brokerage

Capital Allowances: balancing adjustment event - incorporation of an unincorporated association

Capital Allowances: hold - leased depreciating assets - attached to land

Capital Allowances: - hold - depreciating asset constructed by a contractor