Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 5/13)
Character Range: 812863–816062

40‑217 Cost of partial continuations of mining, quarrying or prospecting rights
40‑220 Cost reduced by amounts not of a capital nature
40‑222 Cost reduced by water infrastructure improvement expenditure
40‑225 Adjustment: acquiring a car at a discount
40‑230 Adjustment: car limit
40‑235 Adjustment: National Disability Insurance Scheme costs
Subdivision 40‑D—Balancing adjustments
Guide to Subdivision 40‑D
40‑280 What this Subdivision is about
Operative provisions
40‑285 Balancing adjustments
40‑290 Reduction for non‑taxable use
40‑291 Reduction for second‑hand assets used in residential property
40‑292 Adjustments—assets used for both general tax purposes and R&D activities
40‑293 Adjustments—partnership assets used for both general tax purposes and R&D activities
40‑295 Meaning of balancing adjustment event
40‑300 Meaning of termination value
40‑305 Amount you are taken to have received under a balancing adjustment event
40‑310 Apportionment of termination value
40‑320 Car to which section 40‑225 applies
40‑325 Adjustment: car limit
40‑335 Deduction for in‑house software where you will never use it
40‑340 Roll‑over relief
40‑345 What the roll‑over relief is
40‑350 Additional consequences
40‑360 Notice to allow transferee to work out how this Division applies
40‑362 Roll‑over relief for holders of vessels covered by certificates under the Shipping Reform (Tax Incentives) Act 2012
40‑363 Roll‑over relief for interest realignment arrangements
40‑364 Interest realignment adjustments
40‑365 Involuntary disposals
40‑370 Balancing adjustments where there has been use of different car expense methods
              Subdivision 40‑E—Low‑value and software development pools
Guide to Subdivision 40‑E
40‑420 What this Subdivision is about
Operative provisions
40‑425 Allocating assets to a low‑value pool
40‑430 Rules for assets in low‑value pools
40‑435 Private or exempt use of assets
40‑440 How you work out the decline in value of assets in low‑value pools
40‑445 Balancing adjustment events
40‑450 Software development pools
40‑455 How to work out your deduction
40‑460 Your assessable income includes consideration for pooled software
Subdivision 40‑F—Primary production depreciating assets
Guide to Subdivision 40‑F
40‑510 What this Subdivision is about
Operative provisions
40‑515 Water facilities, horticultural plants, fodder storage assets and fencing assets
40‑520 Meaning of water facility, horticultural plant, fodder storage asset and fencing asset
40‑525 Conditions
40‑530 When declines in value start
40‑535 Meaning of horticulture and commercial horticulture
40‑540 How you work out the decline in value for water facilities
40‑545 How you work out the decline in value for horticultural plants
40‑548 How you work out the decline in value for fodder storage assets
40‑551 How you work out the decline in value for fencing assets
40‑555 Amounts you cannot deduct
40‑560 Non‑arm's length transactions
40‑565 Extra deduction for destruction of a horticultural plant
40‑570 How this Subdivision applies to partners and partnerships
40‑575 Getting tax information if you acquire a horticultural plant
Subdivision 40‑G—Capital expenditure of primary producers and other