Commonwealth Consolidated Acts
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NEW BUSINESS TAX SYSTEM (CAPITAL ALLOWANCES--TRANSITIONAL AND
CONSEQUENTIAL) ACT 2001
TABLE OF PROVISIONS
Long Title
1. Short title
2. Commencement
3. Schedule(s)
Division 40--Capital allowances
Subdivision 40-B--Core provisions
40.10. Plant
40.12. Plant acquired after 30 June 2001
40.15. Recalculating effective life
40.20. IRUs
40.25. Software
40.30. Spectrum licences
40.33. Datacasting transmitter licences
40.35. Mining unrecouped expenditure
40.40. Transport expenditure
40.45. Intellectual property
40.50. Forestry roads and timber mill buildings
40.55. Environmental impact assessment
40.60. Pooling under Subdivision 42-L of the former Act
40.65. Substituted accounting periods
40.70. References to amounts deducted and reductions in deductions
40.75. Mining expenditure incurred after 1 July 2001 on an asset
40.77. Mining, quarrying or prospecting rights or information held before 1 July 2001
40.80. Other expenditure incurred after 1 July 2001 on a depreciating asset
40.85. Excess deductions
Subdivision 40-C--Cost
40.230. Car limit
Subdivision 40-D--Balancing adjustments
40.285. Balancing adjustments
40.290. Reduction of deductions under former Act etc.
40.295. Later year relief
40.340. Roll-overs
40.345. Balancing adjustments for depreciating assets that retain CGT indexation
Subdivision 40-E--Low-value and software development pools
40.420. Low-value pools under Division 42 continue
40.425. Allocating depreciating assets to low-value pools
40.450. Software development pools
Subdivision 40-F--Primary production depreciating assets
40.515. Water facilities, grapevines and horticultural plants
40.520. Special rule for water facilities you no longer hold
40.525. Amounts deducted for water facilities
Subdivision 40-G--Capital expenditure of primary producers and other landholders
40.645. Electricity supply and telephone lines
40.650. Special rule for land that you no longer hold
40.670. Farm consultants
Subdivision 40-I--Capital expenditure that is deductible over time
40.825. Genuine prospectors
49B. Special rules for fixtures that are depreciating assets--Income Tax Assessment Act 1997
50B. Acquisition of depreciating asset from the Commonwealth--Division 40 of the Income Tax Assessment Act 1997
51B. Acquisition of depreciating asset from the FAC--Division 40 of the Income Tax Assessment Act 1997
ubdivision A--of Division 3 of Part III
ubdivision 40-F
ubdivision 40-F
ubdivision 40-G
ubdivision 40-G
ubdivision 40-G
ubdivision 170-A
ubdivision H--of Division 3 of Part III
Subdivision 57-N--Division not applicable in respect of certain plant
57.130. Plant or depreciating assets covered by Subdivision 58-B of the Income Tax Assessment Act 1997
Subdivision 27-A--General
Subdivision 27-B--Division 40
Division 58--Capital allowances for depreciating assets previously owned by an exempt entity
58.1. What this Division is about
Subdivision 58-A--Application
58.5. Application of Division
58.10. When an asset is acquired in connection with the acquisition of a business
Subdivision 58-B--Calculating decline in value of privatised assets under Division 40
58.60. Purpose of rules in this Subdivision
58.65. Choice of method to work out cost of privatised asset
58.70. Application of Division 40
58.75. Meaning of notional written down value
58.80. Meaning of undeducted pre-existing audited book value
58.85. Pre-existing audited book value of depreciating asset
58.90. Method for transition entity
104.235.Balancing adjustment events for depreciating assets: CGT event K7
104.240.Working out capital gain or loss for CGT event K7: general case
104.245.Working out capital gain or loss for CGT event K7: pooled assets
108.60. Depreciating asset that is part of a building is a separate asset
118.24. Depreciating assets
Subdivision 124-K--Depreciating assets
124.655.Roll-over for depreciating assets
Subdivision 138-B--Value shifts involving depreciating asset that is plant
138.370.Condition for applying this Division to depreciating asset group
900.120.Written evidence of depreciating asset expense
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