Document ID: chunk:federal_register_of_legislation:C2004C01190:front:0:p2
Version: federal_register_of_legislation:C2004C01190
Segment Type: other
Provision Reference: 
Character Range: 3788–7257

Yarns) Act 1981
Bounty (Computers) Act 1984
Bounty (Machine Tools and Robots) Act 1985
Defence Act 1903
Income Tax Assessment Act 1936
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
Income Tax Assessment Act 1997
15‑40....Providing mining, quarrying or prospecting information
17‑35..Certain sections not to apply to certain assets or expenditure
Subdivision 27‑A—General
27‑35..Certain sections not to apply to certain assets or expenditure
Subdivision 27‑B—Division 40
27‑80Cost or opening adjustable value of depreciating assets reduced for input tax credits
27‑85Cost or opening adjustable value of depreciating assets reduced: decreasing adjustments
27‑87.Certain decreasing adjustments included in assessable income
27‑90Cost or opening adjustable value of depreciating assets increased: increasing adjustments
27‑92.........Certain increasing adjustments can be deducted
27‑95....................Balancing adjustment events
27‑100................................Pooling
27‑105............................Other Division 40 expenditure
27‑110........Input tax credit etc. relating to 2 or more things
28‑30..........................Capital allowances
28‑55..........................Capital allowances
43‑45..............................Certain anti‑avoidance provisions
43‑72..............................Meaning of forestry road, timber operation and timber mill building
45‑40..............................Meaning of plant and written down value
Division 58—Capital allowances for depreciating assets previously owned by an exempt entity
Guide to Division 58
58‑1......................What this Division is about
Subdivision 58‑A—Application
58‑5........................Application of Division
58‑10When 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
104‑235Balancing adjustment events for depreciating assets: CGT event K7
104‑240Working out capital gain or loss for CGT event K7: general case
104‑245Working 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: reductions of direct interests
138‑370Condition for applying this Division to depreciating asset group
900‑120........Written evidence of depreciating asset expense
Income Tax Rates Act 1986
Social Security Act 1991
Veterans' Entitlements Act 1986

Schedule 3—Taxation Laws Amendment Act (No. 1) 2001
Taxation Laws Amendment Act (No. 1) 2001
An Act to implement the New Business Tax System by amending the law relating to taxation, and for related purposes