ITAA 1997 s 40-E

Temporary full expensing

Compendium

Practical approaches to low-cost business expenses

Income Tax - Consolidation Application of the tax cost setting rules to copyright

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

Capital allowances: non existence of the 'replacement basis' for claiming decline in value deductions

Capital Allowances: Division 40 - use of effective life former holder was using where 'same user' rule applies

Capital Allowances: low-value pool - disposal of pre-CGT asset

Capital Allowances: allocating jointly held depreciating assets to a low-value pool

Retention of records for low-value assets

Capital Allowances: low-value pool - change of taxable use of depreciating assets after those assets have been allocated to the pool