ITAA 1997 s 40-880(3)

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

Capital Allowances: business related costs - to stop carrying on your business - partnership dissolution

Capital Allowances: business related costs - limitation of deduction - forms part of the cost of land