ITAA 1997 s 40-440

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

Capital Allowances: low-value pool - disposal of pre-CGT asset

Capital Allowances: low-value pool - change of taxable use of depreciating assets after those assets have been allocated to the pool

Capital Allowances: stop holding depreciating assets allocated to a low value pool