ITAA 1997 s 40-80(2)

Capital allowances: non existence of the 'replacement basis' for claiming decline in value deductions

Capital Allowances: identical or substantially identical depreciating assets

Capital Allowances: Low-value pools - allocating substantially identical assets

Deductibility of sun protection items by a non business taxpayer

Deductibility of sunglasses by an employee driver

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

Capital Allowances: identical common property depreciating assets costing $300 or less - NSW