The Resource Composite assets: an evaluation of Section 16 OP of the Income Tax Assessment Act

Composite assets: an evaluation of Section 16 OP of the Income Tax Assessment Act

Label
Composite assets: an evaluation of Section 16 OP of the Income Tax Assessment Act
Title
Composite assets: an evaluation of Section 16 OP of the Income Tax Assessment Act
Creator
Subject
Summary
This article explores the scope of the provisions of sec. 16 OP and also some of the practical difficulties in its application. It also considers the significance of the provision of sec. 16 OP(8) that land and its improvements shall be deemed to be a single asset for the purposes of Pt IIIA except as otherwise provided by sec. 16 OP
Citation source
In: The CCH Journal of Australian Taxation. - North Ryde. - Vol. 1 (1989),
http://library.link/vocab/creatorName
Bartona, Glenton
Language note
English
http://library.link/vocab/subjectName
  • immovable property
  • individual income tax
  • land tax
Label
Composite assets: an evaluation of Section 16 OP of the Income Tax Assessment Act
Instantiates
Publication
Abbreviated title
JAUST
Label
Composite assets: an evaluation of Section 16 OP of the Income Tax Assessment Act
Publication
Abbreviated title
JAUST

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      52.37366609999999 4.9336932
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