Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p4
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 8170–11350

covered by section 40‑155 or 40‑157
40‑167 Exclusions—entities covered by section 40‑157
40‑170 Full expensing of eligible second element of cost
40‑175 When is an amount included in the eligible second element
40‑180 Division 40 of the Income Tax Assessment Act 1997 applies to later years
40‑185 Balancing adjustment for assets not used or located in Australia
40‑190 Choice to not apply this Subdivision to an asset for an income year
Subdivision 40‑C—Cost
40‑230 Car limit
Subdivision 40‑D—Balancing adjustments
40‑285 Balancing adjustments
40‑287 Disposal of pre‑1 July 2001 mining depreciating asset to associate
40‑288 Disposal of pre‑1 July 2001 mining non‑depreciating asset to associate
40‑289 Surrendered firearms
40‑290 Reduction of deductions under former Act etc.
40‑292 Balancing adjustment—assets used for both general tax purposes and R&D activities
40‑293 Balancing adjustment—partnership assets used for both general tax purposes and R&D activities
40‑295 Later year relief
40‑340 Roll‑overs
40‑345 Balancing adjustments for depreciating assets that retain CGT indexation
40‑365 Involuntary disposals
Subdivision 40‑E—Low‑value and software development pools
40‑420 Low‑value pools under Division 42 continue
40‑430 Allocating 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
40‑832 New method not to apply in some cases
Subdivision 40‑J—Ships depreciated under section 57AM of the Income Tax Assessment Act 1936
40‑840 Ships depreciated under section 57AM of the Income Tax Assessment Act 1936
Division 43—Deductions for capital works
43‑100 Application of Division 43 to quasi‑ownership rights over land
43‑105 Application of subsections 43‑50(1) and (2) to hotel buildings and apartment buildings
43‑110 Application of subsection 43‑75(3)
Division 45—Disposal of leases and leased plant
45‑1 Application of Division 45 of the Income Tax Assessment Act 1997
45‑3 Application of Division 45 to disposals between February 1999 and September 1999
45‑40 Application of Division to plant formerly owned by exempt entities
Part 2‑15—Non‑assessable income
Division 50—Exempt entities
50‑1 Application of Division 50 of the Income Tax Assessment Act 1997
50‑50 Charities established prior to 1 July 1997
Division 51—Exempt amounts
51‑1 Application of Division 51 of the Income Tax Assessment Act 1997
Division 52—Certain pensions, benefits and allowances are exempt from income tax
52‑1 Application of Division 52 of the Income Tax Assessment Act 1997
Division 53—Various exempt payments
53‑1 Application of Division 53 of the Income Tax Assessment Act 1997
Division 54—Exemption for certain payments made under structured settlements and