ITAA 1997 s 701-10(2)

Temporary full expensing

Income tax: the meaning of an asset for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

Income Tax: Consolidation: single entity rule and tax cost setting amount of intra-group debt asset

Temporary full expensing

Income tax: the meaning of an asset for the purposes of Part 3-90 of the Income Tax Assessment Act 1997