ITAA 1997 s 41

Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions

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

Capital allowances: tax break - expenditure in respect of the construction

Capital Allowances: tax break - asset not part of a set

Capital allowances: tax break - substantially identical assets

Capital Allowances: tax break - used for the principal purpose of carrying on a business

Capital Allowances: tax break- sale and leaseback - used for the principal purpose of carrying on a business

Capital allowances: 'tax break' - used principally in Australia