Balancing adjustment event

Documents

21 documents

ATO ID 2002/1017currentATO ID · 2002

Capital Allowances - Balancing adjustment event

ATO ID 2002/997currentATO ID · 2002

Division 40: balancing adjustment event - when it occurs

ATO ID 2003/112currentATO ID · 2003

Capital Allowances: balancing adjustment event on the theft of a depreciating asset

ATO ID 2003/218currentATO ID · 2003

Capital Allowances: balancing adjustment event - amalgamation of incorporated associations

ATO ID 2003/625currentATO ID · 2003

Capital Allowances: use and balancing adjustment events

ATO ID 2003/756currentATO ID · 2003

Capital Allowances: balancing adjustment event - end of non-novated luxury car lease term

ATO ID 2003/759currentATO ID · 2003

Capital Allowances: balancing adjustment event - early termination of novated luxury car lease arrangement

ATO ID 2003/760currentATO ID · 2003

Capital Allowances: balancing adjustment event - novation of luxury car lease following termination of earlier novation

ATO ID 2003/761currentATO ID · 2003

Capital Allowances: balancing adjustment event - end of novated luxury car lease arrangement

ATO ID 2003/762currentATO ID · 2003

Capital Allowances: balancing adjustment event - acquisition of car by employee at end of novated luxury car lease arrangement

ATO ID 2003/825currentATO ID · 2003

Capital Allowances: balancing adjustment event for a depreciating asset that is no longer used

ATO ID 2004/261currentATO ID · 2004

Capital Allowances: balancing adjustment event - demolition of depreciating asset

ATO ID 2005/190currentATO ID · 2005

Capital Allowances: balancing adjustment event - depreciating asset that failed to work - attempts to make the asset work were abandoned

ATO ID 2006/168currentATO ID · 2006

Capital Allowances: balancing adjustment event occurring on the granting of a licence to exploit a patented invention

ATO ID 2006/327currentATO ID · 2006

Capital Allowances: balancing adjustment event - 'section 73BA depreciating asset' - existing full-scale test model - discontinued use

ATO ID 2008/92currentATO ID · 2008

Capital Allowances: balancing adjustment event where a service provider gives up cable and cable support equipment to another entity

ATO ID 2012/38currentATO ID · 2012

Capital Allowances: depreciating assets - grant of indefeasible right of use

TD 2006/33currentTD · 2006

Income tax: is the cost of a depreciating asset purchased by a taxpayer to assist them undertake a specific client project immediately deductible under section 8-1 or written off over the effective life of the asset under section 40-25 of the Income Tax Assessment Act 1997 if the taxpayer continues to hold the asset after the project ends?

TD 2006/49currentTD · 2006

Income tax: are there circumstances when a balancing adjustment for a car is worked out under section 40-370 instead of section 40-285 of the Income Tax Assessment Act 1997?

TR 2006/13currentTR · 2006

Income tax: sale and leasebacks