CAP. 112)
Inland Revenue
[1989 Ed.
Rebuilding allowance for a commercial building or structure
Application of provisions to machinery or plant
Initial and annual allowances in respect of machinery and plant acquired under hire purchase agreement
Section
36.
36A.
37.
Initial and annual allowances, machinery or plant
37A.
38.
38A.
38B.
38C.
39.
Balancing allowances and charges, machinery or plant.
Determination of cost of individual assets sold together for one price
Commissioner's power to determine the true value of an asset on sale
Special provision as to allowances on a change in partnership Replacement of machinery or plant
Page
81
81
82
90
91
84
85
86
86
87
87
39A.
39B.
39C.
Reduction of allowances not to affect calculation of subsequent allowances ..... Initial and annual allowances on machinery or plant under the pooling system Pooling system when not to apply
39D.
Balancing allowances and charges under the pooling system
39E.
Allowances under this Part in respect of capital expenditure on leased machinery and plant
93
40..
40A.
Interpretation
Initial allowances in years of assessment 1974/75 to 1975/76 ..
97
100
PART VII
PERSONAL ASSESSMENT
40B.
Interpretation
41.
Election for personal assessment
42.
Calculation of total income
Husband and wife
42B.
Allowances
43.
Rates of charge.
43A.
Interpretation
101
101
102
104
104
109
110
PART VIII
DOUBLE TAXATION RELIEF
44.
45.
46.
(Repealed)
Relief in respect of Commonwealth income tax
Official secrecy
47-48. (Repealed)
Double taxation arrangements
49.
50.
Tax credits
111
111
112
112
112
113
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