ITAA 1997 s 40-B

Capital Allowances: balancing adjustment event for a partnership depreciating asset

Capital allowances: balancing adjustment - depreciating assets and capital expenditure of primary producers

Capital allowances: balancing adjustment on sale of a depreciating asset being capital works

Capital Allowances: balancing adjustment - termination value less than zero - demolition expenses

Capital Allowances: balancing adjustment - termination value - demolition expenses

Capital Allowances: balancing adjustment events - car expense methods and the Simplified Tax System (STS)

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

Capital Allowances: balancing adjustment amount - whether patent used for a taxable purpose

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