Immediately deductible expenditure

Capital allowances: non existence of the 'replacement basis' for claiming decline in value deductions

Capital Allowances: identical or substantially identical depreciating assets

Capital allowances: mining site rehabilitation - payment to purchaser of mining tenement to assume liability and indemnify taxpayer

Capital Allowances: carbon sink forest - cost of land

Capital allowances: immediately deductible expenditure - contractor providing geophysical surveying services to entities in the mining and mineral exploration industries

Income tax: once commissioned plant has been handed over to its owner, is the expenditure incurred by a company in bringing the said plant into a fully operational state, deductible under section 8-1 of the Income Tax Assessment Act 1997 ?

Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts

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

Income tax: deductions for expenditure on environmental protection activities