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10 documents
Effective life of depreciating asset - choice of Commissioner's determination
Capital Allowances: Division 40 - use of effective life former holder was using where 'same user' rule applies
Capital Allowances: choice of determining effective life
Capital allowances: recalculating effective life
Capital allowances: choosing to recalculate effective life
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: 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: effective life of depreciating assets (applicable from 1 July 2015)
Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data