New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
150 Section 10-5 (after the table item headed 'bounties')
Insert:
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capital allowances |
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excess of termination value over adjustable value |
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generally |
40-285 |
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for some cars |
40-370 |
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depreciating asset in low-value pool |
40-445(2) |
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expenditure in software development pool |
40-460 |
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recovery of petroleum resource rent tax |
40-750(3) |
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