ITAA 1997 s 40

Capital Allowances: cost - interaction of car limit and input tax credit

Non Commercial Losses: other assets test - assets that have been pooled under the Simplified Tax System (STS)

Capital Allowances: first element of cost - paying an amount - issue of shares

Capital Allowances: first element of cost - provision of a non-cash benefit - issue of shares

Capital Allowances: first element of cost - incurring a liability to pay or provide - future share issue

Capital Allowances: low-value pool - disposal of pre-CGT asset

Capital Allowances: 'reasonable to expect' to hold a depreciating asset

Capital works: replacement of kitchen cupboards in a rental property

Capital Allowances: cost to employee of depreciating asset given by employer

Capital Allowances: allocating jointly held depreciating assets to a low-value pool

Capital Allowances: immediate deduction for jointly held depreciating assets costing $300 or less

Capital allowances: deduction for capital works

Capital Allowances: start time of a depreciating asset

Capital Allowances: opening adjustable value of an item of intellectual property

Capital Allowances: effect of certain GST decreasing adjustments on depreciating assets

Capital allowances: balancing adjustment on sale of a depreciating asset being capital works

Capital Allowances: holder of a depreciating asset -possession and right to legally own in the future - family arrangement

Simplified Tax System: depreciation of plant where partnership reconstituted

Retention of records for low-value assets

Capital Allowances: balancing adjustment - termination value less than zero - demolition expenses