ITAA 1997 s 40-F

Temporary full expensing

Capital allowances: second hand commercial water facilities

Consolidation: entry history rule - head company's entitlement to deductions for capital expenditure previously incurred by a subsidiary member

Capital allowances: primary production - water facilities - sprinkler system used for frost protection

Temporary full expensing

Income tax: where a horticulture business buys plants from a nursery and has the nursery maintain them prior to delivery are the costs of buying and maintaining the plants deductible under either:(a) section 8-1 of the Income Tax Assessment Act 1997 ; or (b) Division 10F of Part III of the Income Tax Assessment Act 1936 ('the 1936 Act)?

Primary production deduction: Land used for growing grapevines

Capital Allowances: Primary Production - Depreciating Assets - Water Facilities

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

Capital Allowances: horticultural plant - establishment expenditure

Capital Allowances: primary production - water facilities