ITAA 1997 s 40-C

Temporary full expensing

Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules

Compendium

Income tax: matters relating to strata title bodies constituted under strata title legislation

Depreciating assets - reasonable attribution of cost

Capital Allowances: whether first element of cost of depreciating asset reduced by grants received

Capital Allowances: cost - section 73BA depreciating asset - full-scale test model - refinement expenses

Capital Allowances: cost - 'section 73BA depreciating asset' - new full-scale test model - re-use of components from earlier test model

Consolidation: application of subsection 701-55(2) of the ITAA 1997 where no method to work out the decline in value applied before the joining time

Income tax: income tax matters relating to bodies corporate constituted under strata title legislation

Income tax: the value for depreciation purposes for a subsequent purchase of a car subject to the section 42-80 luxury car limit

Capital Allowances: cost - interaction of car limit and input tax credit

Capital Allowances: Cost of non-cash benefit

Capital Allowances: cost of common property depreciating assets held before 6 October 2001 - Australian Capital Territory

Capital Allowances: cost of common property depreciating assets held after 6 October 2001 - Australian Capital Territory

Capital Allowances: cost to employee of depreciating asset given by employer

Capital Allowances: cost of depreciating asset obtained through salary sacrifice

Capital Allowances: cost - copyright - expenditure on creating subject matter of an educational programme

Deductions: capital allowances - correction of cost