ITAA 1997 s 40

Capital Allowances: balancing adjustment - termination value - demolition expenses

Capital Allowances: plant - breakwater

Capital Allowances: balancing adjustment events - car expense methods and the Simplified Tax System (STS)

Assessable recoupment: depreciating assets - compensation for estimated loss in value

Simplified Tax System: termination value of a depreciating asset upon the death of the owner, an STS taxpayer.

Simplified Tax System: is a farm shed allocated to either a long life or general STS pool?

Simplified Tax System (STS): STS pools and legal personal representatives of a deceased STS taxpayer

Capital Allowances: depreciating assets - rental property - waste water system items

Capital Allowances: depreciating asset - car global positioning system device

Simplified Tax System (STS): assets expected to be let predominantly on a depreciating asset lease

Capital Allowances: removable ceiling batts

Capital allowances: balancing adjustment event - sale of business - pooled plant

Capital Allowances: hold - leased depreciating assets - attached to land

Non Commercial Losses: 'other assets test' - all terrain vehicles and agricultural motorcycles

Capital Allowances: low-value assets allocated to low-value pools

Capital Allowances: taxable purpose - use of depreciating assets

Capital Allowances: depreciating asset - composite item

Depreciating Assets: composite item - open-cut mine pit

Capital Allowances: hold - fixtures on land subject to sale contract

Capital Allowances: depreciating asset - fixtures on land subject to sale contract - identification of assets held