ITAA 1997 s 40-D

Temporary full expensing

Income tax: what amount of deduction is available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of copyright in patient records in respect of arrangements similar to those described in Taxpayer Alert 2004/5?

Capital Allowances - Termination value

Capital Allowances: termination value of a depreciating asset that has been stolen

Capital Allowances: roll-over relief - transfer of low-value pool assets from partnership to wholly-owned company

Temporary full expensing

Income tax: what amount of deduction is available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of copyright in patient records in respect of arrangements similar to those described in Taxpayer Alert 2004/5?

Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business

Capital Allowances: termination value of common property depreciating assets - Australian Capital Territory

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: termination value - incorporation of an unincorporated association