ITAA 1997 s 43

Capital Works: construction expenditure area

Capital Allowances: Capital works - construction expenditure - preliminary expense

Capital Allowances: capital works - construction expenditure - landscaping design

Capital Allowances: second element of cost - balancing adjustment event - reasonably attributable costs

Capital Works: plant - rock wall

Capital Works: your area - tax law partnership

Capital works: destruction - deduction and balancing calculations - reasonable reduction of balancing deduction

Division 250 - tax preferred use of an asset

Capital Works: your area - assignee of that lessee's lease

Capital Allowances: capital works - construction expenditure - costs to build temporary roads and restoration costs

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

Temporary full expensing

Income tax: capital gains: are input tax credits excluded from a CGT asset's cost base and reduced cost base worked out under sections 110-25 and 110-55 of the Income Tax Assessment Act 1997 and from other equivalent amounts used in working out a capital gain or loss?

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: income tax matters relating to bodies corporate constituted under strata title legislation

Income tax: is a building write-off deduction under Division 10D available to a taxpayer who acquires a building (e.g. house, flat or home unit) in respect of which qualifying expenditure has been incurred by any of its owners?

Income tax: are deductions under Division 43 of the Income Tax Assessment Act 1997 (ITAA 1997) excluded by subsection 82(2) of the Income Tax Assessment Act 1936 (ITAA 1936) in calculating any assessable profit or deductible loss from the sale of the property by the person who constructed the building?

Rental Property - deductibility of estimate for cost of actual construction expenditure

Nominal Repairs