ITAA 1997 s 40-40

Capital Allowances: depreciating asset - composite item

Capital Allowances: hold - fixtures on land subject to sale contract

Capital Allowances: depreciating asset - fixtures on land subject to sale contract - identification of assets held

Capital Allowances: decline in value - taxable purpose - hobby of prospecting

Capital Allowances: tax break- sale and leaseback - used for the principal purpose of carrying on a business

Capital allowances: holder of an intangible depreciating asset - mining, quarrying or prospecting right

Capital allowances: depreciating asset - jointly held - composite asset

Minerals Resource Rent Tax: Starting Base Returns - making the starting base choice and lodging the starting base return - holding a starting base asset