CA26000 - PMA: Fixtures: Contents

CA26025Background and meaning of fixture
CA26050Scope of fixtures legislation
CA26100Meaning of relevant land, lease and interest in land
CA26150Person with interest in relevant land
CA26200Equipment lease, equipment lessor, equipment lessee
CA26250Purchaser of land giving consideration for fixture
CA26300Acquisition of land including fixture previously leased under an equipment lease
CA26350Incoming lessee
CA26400Restriction where previous PMA claim
CA26450Restriction where Industrial buildings allowance or Scientific research allowance claimed previously
CA26500Cessation of ownership of fixtures: qualifying interest
CA26550Cessation of ownership: incoming lessee, severance, equipment lessor
CA26600Acquisition of ownership
CA26700Disposal values
CA26750Disposal values and avoidance cases
CA26800Election to fix apportionment
CA26850Election procedure
CA26900Definitions


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