ITAA 1997 s 40

Foreign exchange (forex) gains and losses: tax consequences of certain short-term forex realisation gains or losses

Research and Development: Deductions under section 73BA of the ITAA 1936 in relation to an asset acquired or constructed pre-29 January 2001

Research and Development: Deductions under section 73BA of the ITAA 1936 in relation to an asset that becomes an asset of the head company under subsection 701-1(1) of the ITAA 1997

Capital Allowances: installed ready for use and held in reserve

Capital gains tax: balancing adjustment under CGT event K7 - partnership interest

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

Capital Allowances: second element of cost - balancing adjustment event - reasonably attributable costs

Capital Allowances: choice of determining effective life

Capital allowances: recalculating effective life

Capital allowances: choosing to recalculate effective life

Acquisition of the beneficial ownership of all of the shares in a subsidiary member of a consolidated group by another consolidated group

Research and development: deduction for 'core technology expenditure' where purchase consideration comprises allotment of shares

Capital Allowances: deductible balancing adjustment amount for plant started to be constructed before 1 July 2001

Capital Allowances: business related costs - limitation of deduction - lease or other legal or equitable right

Capital Works: plant - rock wall

Investment Product: reasonable to expect - holder of depreciating assets

Investment Product: subleases property to another entity - right to immediately possess depreciating assets

Capital allowances: business related costs - limitation to deduction - cost of depreciating asset

Capital Allowances: business related costs - limitation of deduction - lease or other legal or equitable right

Capital Allowances: holding depreciating assets - tax law partnership