Legislation

ITAA 1997 s of a business are disposed of simultaneously with the disposal of the business in which the plant is employed, the disposal of the plant is sufficiently proximate to the cessation of the business to attract the application of section 42-295

ATO documents that consider ITAA 1997 s of a business are disposed of simultaneously with the disposal of the business in which the plant is employed, the disposal of the plant is sufficiently proximate to the cessation of the business to attract the application of section 42-295