division 5 - your obligations if you are registered part 2 - registering for abn purposes to the a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 2 - registering for abn purposes 5 - your obligations if you are registered 40-b - core provisions 40-25 deducting amounts for depreciating assets & 40-30 what a depreciating asset is sections 40-25 deducting amounts for depreciating assets & 40-30 what a depreciating asset is subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 section 40-425 allocating assets to a low-value pool subdivision 40-e - low-value and software development pools division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-25 deducting amounts for depreciating assets & 40-30 what a depreciating asset is section 40-25 deducting amounts for depreciating assets & 40-30 what a depreciating asset is subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-25 deducting amounts for depreciating assets & 40-30 what a depreciating asset is section 40-25 deducting amounts for depreciating assets & 40-30 what a depreciating asset is subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-95 choice of determining effective life & 40-105 self-assessing effective life section 40-95 choice of determining effective life & 40-105 self-assessing effective life subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-25 deducting amounts for depreciating assets, 40-30 what a depreciating asset is, 40-95 choice of determining effective life & 40-105 self-assessing effective life section 40-25 deducting amounts for depreciating assets, 40-30 what a depreciating asset is, 40-95 choice of determining effective life & 40-105 self-assessing effective life subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-25 deducting amounts for depreciating assets, 40-30 what a depreciating asset is, 40-95 choice of determining effective life & 40-105 self-assessing effective life section 40-25 deducting amounts for depreciating assets, 40-30 what a depreciating asset is, 40-95 choice of determining effective life & 40-105 self-assessing effective life subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-d - balancing adjustments 40-285 balancing adjustments, 40-290 reduction for non-taxable use, 40-295 meaning of balancing adjustment event, 40-300 meaning of termination value & 40-305 amount you are taken to have received under a balancing adjustment event 40-285(1) sections 40-285 balancing adjustments, 40-290 reduction for non-taxable use, 40-295 meaning of balancing adjustment event, 40-300 meaning of termination value & 40-305 amount you are taken to have received under a balancing adjustment event subsection 40-285(1) subdivision 40-d - balancing adjustments division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 section 40-85 meaning of adjustable value and opening adjustable value of a depreciating asset subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-25 deducting amounts for depreciating assets, 40-30 what a depreciating asset is, 40-40 meaning of hold a depreciating asset & 40-60 when a depreciating asset starts to decline in value sections 40-25 deducting amounts for depreciating assets, 40-30 what a depreciating asset is, 40-40 meaning of hold a depreciating asset & 40-60 when a depreciating asset starts to decline in value subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 section 40-425 allocating assets to a low-value pool subdivision 40-e - low-value and software development pools division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-25 deducting amounts for depreciating assets, 40-65 choice of methods to work out the decline in value & 40-75 prime cost method sections 40-25 deducting amounts for depreciating assets, 40-65 choice of methods to work out the decline in value & 40-75 prime cost method subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-25 deducting amounts for depreciating assets, 40-65 choice of methods to work out the decline in value, 40-70 diminishing value method & 40-72 diminishing value method for post-9 may 2006 assets section 40-25 deducting amounts for depreciating assets, 40-65 choice of methods to work out the decline in value, 40-70 diminishing value method & 40-72 diminishing value method for post-9 may 2006 assets subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-85 meaning of adjustable value and opening adjustable value of a depreciating asset section 40-85 meaning of adjustable value and opening adjustable value of a depreciating asset subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-e - low-value and software development pools 40-425 allocating assets to a low-value pool, 40-440 how you work out the decline in value of assets in low-value pools &40-445 balancing adjustment events 40-440(2) section 40-425 allocating assets to a low-value pool, 40-440 how you work out the decline in value of assets in low-value pools &40-445 balancing adjustment events subsection 40-440(2) subdivision 40-e - low-value and software development pools division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 section 40-85 meaning of adjustable value and opening adjustable value of a depreciating asset subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-e - low-value and software development pools 40-440 how you work out the decline in value of assets in low-value pools & 40-445 balancing adjustment events 40-440(2) & 40-445(1) sections 40-440 how you work out the decline in value of assets in low-value pools & 40-445 balancing adjustment events subsections 40-440(2) & 40-445(1) subdivision 40-e - low-value and software development pools division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-e - low-value and software development pools 40-425 allocating assets to a low-value pool section 40-425 allocating assets to a low-value pool subdivision 40-e - low-value and software development pools division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-85 meaning of adjustable value and opening adjustable value of a depreciating asset section 40-85 meaning of adjustable value and opening adjustable value of a depreciating asset subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 section 40-425 allocating assets to a low-value pool subdivision 40-e - low-value and software development pools division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-c - cost 40-190 second element of cost section 40-190 second element of cost subdivision 40-c - cost division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 section 40-425 allocating assets to a low-value pool subdivision 40-e - low-value and software development pools division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-d - balancing adjustments 40-295 meaning of balancing adjustment event, 40-300 meaning of termination value & 40-305 amount you are taken to have received under a balancing adjustment event section 40-295 meaning of balancing adjustment event, 40-300 meaning of termination value & 40-305 amount you are taken to have received under a balancing adjustment event subdivision 40-d - balancing adjustments division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 section 40-425 allocating assets to a low-value pool subdivision 40-e - low-value and software development pools division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-110 recalculating effective life section 40-110 recalculating effective life subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-85 meaning of adjustable value and opening adjustable value of a depreciating asset & 40-110 recalculating effective life section 40-85 meaning of adjustable value and opening adjustable value of a depreciating asset & 40-110 recalculating effective life subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-85 meaning of adjustable value and opening adjustable value of a depreciating asset & 40-110 recalculating effective life section 40-85 meaning of adjustable value and opening adjustable value of a depreciating asset & 40-110 recalculating effective life subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-i - capital expenditure that is deductible over time 40-830 project pools section 40-830 project pools subdivision 40-i - capital expenditure that is deductible over time division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-i - capital expenditure that is deductible over time 40-830 project pools & 40-840 meaning of project amount 40-830(7) subsection 40-830(7) sections 40-830 project pools & 40-840 meaning of project amount subdivision 40-i - capital expenditure that is deductible over time division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-i - capital expenditure that is deductible over time 40-830 project pools & 40-840 meaning of project amount 40-840(2) 40-840 (2) (d) (iv) paragraph 40-840 (2) (d) (iv) section 40-830 project pools & 40-840 meaning of project amount subsection 40-840(2) subdivision 40-i - capital expenditure that is deductible over time division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-i - capital expenditure that is deductible over time 40-840 meaning of project amount, 40-860 meaning of mining capital expenditure & 40-865 meaning of transport capital expenditure 40-840(1) section 40-840 meaning of project amount, 40-860 meaning of mining capital expenditure & 40-865 meaning of transport capital expenditure subsection 40-840(1) subdivision 40-i - capital expenditure that is deductible over time division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-i - capital expenditure that is deductible over time 40-830 project pools & 40-840 meaning of project amount section 40-830 project pools & 40-840 meaning of project amount subdivision 40-i - capital expenditure that is deductible over time division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-30 what a depreciating asset is & 40-95 choice of determining effective life 40-30(2) & 40-95(7) section 40-30 what a depreciating asset is & 40-95 choice of determining effective life subsection 40-30(2) & 40-95(7) subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-25 deducting amounts for depreciating assets section 40-25 deducting amounts for depreciating assets subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances tax laws amendment (taxation of financial arrangements) act 2009 tax laws amendment (taxation of financial arrangements) 2009 tax laws amendment (taxation of financial arrangements) act 2009 tax laws amendment (taxation of financial arrangements) 2009