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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 322.30

Application of section 322-30 of the Income Tax Assessment Act 1997

                   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 30 June 2019

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



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