ITAA 1997 s 43

Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose

Compendium

Temporary full expensing

Calculating the cost base of a CGT asset where there is insufficient information to determine any capital works deduction under Division 43 of the ITAA 1997

Income tax: what do the words 'can deduct' mean in the context of those provisions in Division 110 of the Income Tax Assessment Act 1997 which reduce the cost base or reduced cost base of a CGT asset by amounts you 'have deducted or can deduct', and is there a fixed point in time when this must be determined?

Income tax: sale and leasebacks

Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act

Income tax: matters relating to strata title bodies constituted under strata title legislation

Income tax: property development: deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements

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

Income tax: NSW Department of Environment, Climate Change and Water - Biodiversity Banking and Offsets Scheme

Income tax: Babcock and Brown Property Instalment Plan

Consultants fee in relation to building an investment property

Plant - photovoltaic solar system

Capital Works: whether pool of construction expenditure reduced by grants received

Capital works: interim rental of trading stock by property developer

Capital Allowances: plant - rail transport trackwork

Capital Works: using an apartment in the '4% manner'

Capital Works: effect of input tax credits on construction expenditure

Capital Works: deductibility of expenditure on capital works constructed at a private residence