ITAA 1997 s 42

Income tax: Amount received from the Victorian Farmers Federation to assist with the cost of construction of stock over/underpasses

Division 40: preservation of accelerated depreciation

Capital allowances: non existence of the 'replacement basis' for claiming decline in value deductions

Capital Allowances: balancing adjustment event for a depreciating asset that is no longer used

Research and Development: Deductions under section 73BA of the ITAA 1936 in relation to an asset acquired or constructed pre-29 January 2001

Capital Allowances: deductible balancing adjustment amount for plant started to be constructed before 1 July 2001

Income tax: deductibility of commercial website expenditure

Income tax: can the cost of plant purchased for a specific project, and fully charged to the client, but which is still held after that project was completed and able to be used again, be treated as fully deductible under subsection 51(1) or under the depreciation provisions of the Income Tax Assessment Act 1936?

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: sale and leasebacks

Guard Dog Expenses

Assessability of compensation for damage to a depreciable asset

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

Capital Allowances: Division 42 - use of effective life former owner was using where 'same user' rule applies

Capital Allowances: balancing adjustment event - item of plant acquired under a hire purchase arrangement