Subdivision 40-D
In forceBalancing adjustments
Chapter 2Liability rules of general application
Part 2-10Capital allowances: rules about deductibility of capital expenditure
Division 40Capital allowances
Subdivision 40-D Balancing adjustments
Table of sections
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
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.