Chapter 9 – Short-life assets (ss 83-89)

Contents

Section 83 – Meaning of "short-life asset" [CAA 2001 s 83] Section commentary
Section 84 – Cases in which short-life asset treatment is ruled out [CAA 2001 s 84] Section commentary
Section 85 – Election for short-life asset treatment: procedure [CAA 2001 s 85] Section commentary
Section 86 – Short-life asset pool [CAA 2001 s 86] Section commentary
Section 87 – Short-life assets provided for leasing [CAA 2001 s 87] Section commentary
Section 88 – Sales at under-value [CAA 2001 s 88] Section commentary
Section 89 – Disposal to connected person [CAA 2001 s 89] Section commentary

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