CG76706 - Wasting assets: special rules
TCGA92/S44
There are special rules which tell you the predictable life of the types of assets listed in the table. If you are dealing with a case involving any of these, you should refer to the relevant instructions:
TYPE OF ASSET | INSTRUCTIONS |
---|---|
Chattels | CG76721 |
Copyright | CG76723; CG68250 |
Franchises and Licences | CG76724; CG68270 |
Goodwill | CG76725; CG68000+ |
Leases including of Land | CG76730; CG70700+ |
Livestock | CG76721 |
Plant and Machinery | CG76721; CG76900+;CG15400+ |
Settled Property | CG76744; CG38020+ |
Share Warrants and other options | CG76745; CG55400+ |
Trademarks | CG76746; CG68210 and CG68220 |