ITAA 1997 s 40

Capital Allowances: cost - computer software - annual licence fees

Assessable recoupment: recoupment - grant of the right to create renewable energy certificates - solar system on a rental property

Capital allowances: immediately deductible expenditure - contractor providing geophysical surveying services to entities in the mining and mineral exploration industries

Consolidation: application of subsection 701-55(2) of the ITAA 1997 where no method to work out the decline in value applied before the joining time

Division 40: Item 6 in section 40-40 - right as against the former holder to possess the asset immediately

Division 250 - tax preferred use of an asset

Capital Allowances: depreciating assets - grant of indefeasible right of use

Hire purchase agreement: holder of an asset

Research and Development: feedstock adjustments - creation of a prototype

Research and Development: building expenditure

Temporary full expensing

Income tax: what is a 'distribution line' in the electricity distribution industry for the purposes of the expression 'depreciating assets' in section 40-100 of the Income Tax Assessment Act 1997 ?

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: is a deduction available in respect of capital expenditure incurred after 30 June 2001 in obtaining or in seeking to obtain the grant or extension of the term of a patent, the registration or extension of the registration period of a design, or the registration of a copyright under section 68A of the Income Tax Assessment Act 1936 or Division 40 of the Income Tax Assessment Act 1997?

Income tax: licence arrangements for intellectual property - Division 40 tax avoidance schemes

Income tax: carrying on business as a professional artist

Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income

Income tax: sale and leasebacks

Income tax: capital allowances: treatment of open pit mine site improvements

Income tax: income tax matters relating to bodies corporate constituted under strata title legislation