Publications referred to in this guide are:
- Application for a private ruling for individuals (NAT 4106-3.2001)
- Capital allowances schedule 2005 (NAT 3424-6.2005)
- Capital allowances schedule instructions 2005 (NAT 4089-6.2005)
- GST and the disposal of capital assets (available at ato.gov.au)
- Guide to capital gains tax 2005 (NAT 4151-6.2005)
- Research and development tax concession schedule instructions 2005 (NAT 6709-6.2005)
- The simplified tax system - a guide for tax agents and small businesses (NAT 6459)
- Taxation Ruling TR 2000/18 - Income tax: effective life of depreciating assets (which has replaced Taxation Ruling IT 2685 - Income tax: depreciation)
- Practice Statement PS LA 2003/8 - Taxation treatment of expenditure on low cost items for taxpayers carrying on a business