Cost of depreciating assets

Application of Division 58 of the Income Tax Assessment Act 1997 - tracing back to a PABV in the accounts of a predecessor exempt entity

Division 40: cost - depreciating asset

Uniform Capital Allowances - Depreciating asset passes from Legal Personal Representative (LPR) to a beneficiary

Uniform Capital Allowances - Disposal of depreciating asset by a beneficiary of a deceased estate

Depreciation - whether depreciation rates increased by 20% loading for purposes of undeducted PABV calculations

Capital expenditure incurred in successfully seeking to obtain a patent

Capital expenditure on a project developing a manufacturing process: successful application for patent

Depreciating assets - reasonable attribution of cost

Income tax: first element of cost of a depreciating asset

Capital Allowances: whether first element of cost of depreciating asset reduced by grants received

Capital Allowances: first element of cost (no amount paid) - amalgamation of incorporated associations

Capital Allowances: first element of cost (increase in liability) - amalgamation of incorporated associations

Capital allowances: travel expenses associated with modifying a depreciating asset - second element of cost

Capital allowances: motor vehicle accessories - second element of cost

Capital Allowances: deposit paid for improvement before depreciating asset held - second element of cost

Capital Allowances: Cost - enhancement and support fees for in-house software

Capital Allowances: cost of depreciating asset - motor home construction

Capital Allowances: depreciating asset-cost - expenditure incurred to acquire a patent licence

Financial Sector (Business Transfer and Group Restructure) Act 1999: transfer of a depreciating asset

Capital Allowances: cost - novation of luxury car lease immediately following termination of earlier novation