Cost of depreciating assets

Capital Allowances: cost - section 73BA depreciating asset - full-scale test model - refinement expenses

Capital Allowances: second element of cost - balancing adjustment event - reasonably attributable costs

Capital Allowances: cost - 'section 73BA depreciating asset' - new full-scale test model - re-use of components from earlier test model

Depreciating assets previously held by an exempt entity: reasonable attribution of pre-existing audited book value

Depreciating assets previously held by an exempt entity: availability of pre-existing audited book value to partially completed assets which are work in progress

Capital Allowances: cost of depreciating asset - instalment costs

Capital Allowances: legal expenses incurred after taxpayer starts to hold depreciating assets - second element of cost

Capital Allowances: cost - computer software - annual licence fees

Small Business Entities: depreciating Asset Lease or Short-Term Hire Agreement

Income tax: is a hearse 'a car designed mainly for carrying passengers' for the purposes of section 40-230 of the Income Tax Assessment Act 1997 and therefore subject to the car limit?

Income tax: does subsection 40-230(1) of the Income Tax Assessment Act 1997 reduce the first element of the cost of a car designed mainly for carrying passengers by the amount of any input tax credit the taxpayer is or becomes entitled to for the acquisition or importation of the car before the car limit is applied?

Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2018-19 financial year?

Income tax: sale and leasebacks

Income tax: tax consequences for a company of issuing shares for assets or for services

Income tax: capital allowances: treatment of open pit mine site improvements

Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data