Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 322.30

    Section   322 - 30 of the Income Tax Assessment Act 1997 applies to CGT events happening after 17   October 2008.

Table of sections

328 - 1   Definitions

328 - 110   Working out whether you are a small business entity for the 2007 - 08 or 2008 - 09 income year--turnover for earlier income years

328 - 111   Access to certain small business concessions for former STS taxpayers that are winding up a business

328 - 112   Working out whether you are a small business entity for certain small business concessions--entities connected with you

328 - 115   When you stop using the STS accounting method

328 - 120   Continuing to use the STS accounting method

328 - 125   Meaning of STS accounting method

328 - 175   Choices made in relation to depreciating assets used in primary production business

328 - 180   Increased access to accelerated depreciation from 12   May 2015 to 31   December 2020

328 - 181   Full expensing--2020 budget time to 30   June 2022

328 - 182   Backing business investment

328 - 185   Depreciating assets allocated to STS pools

328 - 195   Opening pool balances for 2007 - 08 income year

328 - 200   General small business pool for the 2012 - 13 income year

328 - 440   Taxpayers who left the STS on or after 1   July 2005

328 - 445   Bonus deduction for upskilling employees of small business entities etc.

328 - 450   Expenditure eligible for the bonus deduction for upskilling employees of small business entities etc.

328 - 455   Technology investment boost deduction

328 - 460   What expenditure qualifies for the technology investment boost