| BLM73001 | Introduction |
| BLM73005 | Avoidance of balancing
adjustments – ‘Major lump sum’ |
| BLM73010 | Disposal proceeds more
than cost of asset |
| BLM73015 | Disposal proceeds less
than cost of asset |
| BLM73020 | Disposal proceeds less
than cost of asset – example |
| BLM73025 | Double taxation |
| BLM73030 | Variation of lease
terms |
| BLM73035 | Restriction on disposal
proceeds |
| BLM73040 | Machinery and plant |
| BLM73045 | Industiral buildings
allowances |
| BLM73050 | Allowances for costs of
acquiring master negatives of films |
| BLM73055 | Allwances for costs
relating to waste disposal sites and cemetaries |
| BLM73060 | Contributions to
lessor’s capital expenditure |
| BLM73065 | Timing of recovery
charge |
