ITAA 1997 s 40

Effective life of depreciating asset - choice of Commissioner's determination

Uniform Capital Allowances - Balancing adjustment on the death of the owner of a depreciating asset.

Uniform Capital Allowances - Depreciating asset passes from Legal Personal Representative (LPR) to a beneficiary

Uniform Capital Allowances - Disposal of depreciating asset by a beneficiary of a deceased estate

Depreciating Asset - Marine Park Permit

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

Capital Allowances: second application of 'reasonable to expect' test to hold a depreciating asset

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

Applicability of paragraph 45-5(5)(c) of the ITAA 1997 to disposal by a partnership of its interest in a leased asset to a company

Capital Allowances: use and balancing adjustment events

Capital Works: shipping channel - depreciating asset

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

Capital Allowances: balancing adjustment event for a depreciating asset that is no longer used

Capital Allowances: hold - application of item 6 of the hold table

Deduction: global positioning system installed in employer provided motor vehicle

Capital Allowances: depreciating asset - cost of connection of pipeline gas

Capital allowances: depreciating asset - intangible asset inclusions-intellectual property does not include trade mark

Financial Sector (Business Transfer and Group Restructure) Act 1999: transfer of a depreciating asset

Capital allowances: depreciating asset - hold - fixtures on land

Capital allowances: depreciating assets - capital works - deductions for decline in value