ITAA 1997 s 40-880(1)(b)

Capital Allowances: business related costs - to establish a business structure

Capital allowances: payment to release from restraint of trade

Capital allowances: business related costs - business structure

Capital Allowances: business related costs - expenditure to convert your business structure - termination of major operational contracts

Capital Allowances: business related costs - expenditure to convert your business structure - taxable purpose

Capital Allowances: business related costs - to convert your business structure to a different structure - reconstituted partnership