Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p3
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 5266–8428

old gifts registers
30‑102 Fund, authorities and institutions taken to be endorsed
Division 32—Entertainment expenses
32‑1 Application of Division 32 of the Income Tax Assessment Act 1997
Division 34—Non‑compulsory uniforms
34‑1 Application of Division 34 of the Income Tax Assessment Act 1997
34‑5 Things done under former section 51AL of the Income Tax Assessment Act 1936
Division 35—Deferral of losses from non‑commercial business activities
35‑10 Deductions for certain new business investment
35‑20 Application of Commissioner's decisions
Division 36—Tax losses of earlier income years
36‑100 Tax losses for the 1997‑98 and later income years
36‑105 Tax losses for 1989‑90 to 1996‑97 income years
36‑110 Tax losses for 1957‑58 to 1988‑89 income years
Part 2‑10—Capital allowances: rules about deductibility of capital expenditure
Division 40—Capital allowances
Subdivision 40‑B—Core provisions
40‑10 Plant
40‑12 Plant acquired after 30 June 2001
40‑13 Accelerated depreciation for split or merged plant
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
40‑37 Post‑30 June 2001 mining expenditure
40‑38 Mining cash bidding payments
40‑40 Transport expenditure
40‑43 Post‑30 June 2001 transport expenditure
40‑44 No additional decline in certain cases
40‑45 Intellectual property
40‑47 IRUs
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
40‑67 Methods for working out decline in value
40‑70 References to amounts deducted and reductions in deductions
40‑72 New diminishing value method not to apply in some cases
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
40‑100 Commissioner's determination of effective life
40‑105 Calculations of effective life
Subdivision 40‑BA—Backing business investment
40‑120 Backing business investment—accelerated decline in value for businesses with turnover less than $500 million
40‑125 Backing business investment—when an asset of yours qualifies
40‑130 Method for working out accelerated decline in value
40‑135 Division 40 of the Income Tax Assessment Act 1997 applies to later years
40‑137 Choice to not apply this Subdivision to an asset
Subdivision 40‑BB—Temporary full expensing of depreciating assets
40‑140 Definitions
40‑145 Interaction with other provisions
40‑150 When an asset of yours qualifies for full expensing
40‑155 Businesses with turnover under $5 billion
40‑157 Corporate tax entities with income under $5 billion
40‑160 Full expensing of first and second element of cost for post‑2020 budget assets
40‑165 Exclusions—entities 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