ITAA 1997 s 40

Capital Allowances: decline in value - taxable purpose - hobby of prospecting

Capital Allowances: tax break - use of an asset merely for the purposes of reasonable testing or trialling

Capital allowances: installed ready for use - unregistered heavy transport trailers

Capital Allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - mining property

Capital allowances: depreciating asset - jointly held - composite asset

Capital allowances: depreciating asset - segments of a fibre optic cable system

GST and supplies made by endorsed charitable institutions for nominal consideration