ITAA 1997 s 40-80(1)

Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements

Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements

Compendium

Compendium

Step 2 of entry: allocable cost amount - deferred tax liabilities

Income tax: what constitutes 'use' (and potentially first use) of a mining, quarrying or prospecting right, that is a depreciating asset, for the purposes of subsection 40-80(1) of the Income Tax Assessment Act 1997 ?

Income tax: what constitutes 'use' (and potentially first use) of a mining, quarrying or prospecting right, that is a depreciating asset, for the purposes of subsection 40-80(1) of the Income Tax Assessment Act 1997 ?

Capital allowances: depreciating asset - use of a mining, quarrying or prospecting right

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

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

Capital allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - conducting particular feasibility studies

Capital allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - precluding exploration by another entity - priority in obtaining the grant of a mining, quarrying or prospecting right

Capital allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - operations in the course of working a mining property