ITAA 1997 s 86 to 89 of this Ruling, if the joining entity had previously worked out the decline in value of the asset under TFE, BBI or IAWO rules, subsection 705-45(2)
ATO documents that consider ITAA 1997 s 86 to 89 of this Ruling, if the joining entity had previously worked out the decline in value of the asset under TFE, BBI or IAWO rules, subsection 705-45(2)