ITAA 1997 s 40

Income tax: deductions for mining and petroleum exploration expenditure

Income tax: capital allowances: expenditure incurred by a service provider in collecting and processing multi-client seismic data

Income tax: composite items - identifying the relevant depreciating asset for capital allowances

Income tax: capital gains: if a genuine prospector sells shares received as proceeds from the sale of rights to mine:[bull ] is any ordinary income derived from the sale of the shares exempt under section 330-60 of the Income Tax Assessment Act 1997 ; or [bull ] is any capital gain (or capital loss) made on the sale of the shares disregarded under section 118-45?

Withdrawal - Income tax: is an employee's deduction for the decline in value of a depreciating asset used for a taxable purpose affected by section 51AH of the Income Tax Assessment Act 1936, if they are subsequently reimbursed an amount for the cost of the asset by their employer?

Income tax: is an employee entitled to a deduction for depreciation in relation to an item of plant used for income producing activities when he or she is subsequently reimbursed for the cost of the item?

Income tax: substantiation: car expenses: can the '12% of cost method' under subsection 82KW(3) be used if a car has been obtained by inheritance, gift or prize at no actual cost?

Income tax: is a lease acceptable if it is based on a $1 residual value or if the lease is for the useful life of the asset?

Income tax: is a hearse a motor car or a station wagon for the purposes of section 57AF of the Income Tax Assessment Act 1936 and therefore subject to the limit on cost price for depreciation?

Income tax: the value for depreciation purposes for a subsequent purchase of a car subject to the section 42-80 luxury car limit

Income tax: substantiation rules: calculation of balancing adjustment for cars

Income tax: deductibility of commercial website expenditure

Income tax: ascertaining the effective life of a mining, quarrying or prospecting right mentioned in item 11 of the table in subsection 40-95(7) of the Income Tax Assessment Act 1997

Withdrawal - Income tax: ascertaining the effective life of a mining, quarrying or prospecting right mentioned in item 11 of the table in subsection 40-95(7) of the Income Tax Assessment Act 1997

Income tax: composite items and identifying the depreciating asset for the purposes of working out capital allowances

Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses?

Income tax: exemption of income derived by bona fide prospectors

Depreciating Assets and Input Tax Credits

Division 40: deduction for decline in value - partnership depreciating asset

Cost of obtaining an estimate of the cost of depreciating assets