Holder of a depreciating asset

Division 40: hold - partnership depreciating asset subject to a call option

Capital Allowances: second application of 'reasonable to expect' test to hold a depreciating asset

Applicability of paragraph 45-5(5)(c) of the ITAA 1997 to disposal by a partnership of its interest in a leased asset to a company

Capital Allowances: hold - application of item 6 of the hold table

Capital allowances: depreciating asset - hold - fixtures on land

Capital allowances: depreciating assets - capital works - deductions for decline in value

Investment Product: reasonable to expect - holder of depreciating assets

Investment Product: subleases property to another entity - right to immediately possess depreciating assets

Capital Allowances: starting to hold a depreciating asset previously held by an exempt entity

Capital Allowances: holding depreciating assets - tax law partnership

Capital allowances: quasi-ownership right over land - meaning of lease

Division 40: Item 6 in section 40-40 - right as against the former holder to possess the asset immediately

Hire purchase agreement: holder of an asset

Capital Allowances: holder of a depreciating asset - right to remove

Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40

Income tax: sale and leasebacks

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