INCOME TAX ASSESSMENT ACT 1997 - SECT 40.310 Apportionment of termination value
INCOME TAX ASSESSMENT ACT 1997 - SECT 40.310
Apportionment of termination value If you receive an amount for 2 or more things that include a *
balancing adjustment event occurring for a * depreciating asset, you take into
account as its * termination value only that part of what you received that is
reasonably attributable to the asset.