CA23700 - Plant & Machinery Allowances (PMA): Long-life assets: Contents

  1. CA23710
    Outline
  2. CA23720
    Meanings and definitions
  3. CA23721
    Long-life asset test is applied to the asset as a whole
  4. CA23722
    How to determine the useful economic life
  5. CA23730
    Exclusions
  6. CA23740
    Monetary limits
  7. CA23750
    Second hand assets
  8. CA23780
    Industry-wide agreements
  9. CA23781
    Airlines agreement - purchases before 1 July 2014
  10. CA23782
    Aircraft purchases before 1 July 2014 not within agreement
  11. CA23783
    Aircraft purchases from 1 July 2014
  12. CA23785
    Historic agreement about greenhouses
  13. CA23790
    Application of legislation to modern printing equipment