Decline in value calculation

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: preservation of accelerated depreciation

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

Capital Allowances: installed ready for use - aircraft requiring major repairs

Capital Allowances: installed ready for use and held in reserve

Capital Allowances: water facilities - irrigation water provider

Capital Allowances: application of Division 58 of the Income Tax Assessment Act 1997 to water facilities

Division 250: assets put to tax preferred use

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?

Income tax: does a tangible depreciating asset start to decline in value under section 40-60 of the Income Tax Assessment Act 1997 from when it is acquired if the asset is acquired for the sole purpose of using it in a business that has not commenced to be carried on?

Income tax: what types of accommodation units used in a caravan/tourist park business can a taxpayer depreciate under section 42-15 of the Income Tax Assessment Act 1997 ('the Act') and what depreciation rates should the taxpayer use?

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