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Case study on balancing adjustment events

Case study on balancing adjustment events

Identify which, if any, of the following are balancing adjustment events as defined in s 40-295:

a) a depreciating asset is destroyed by fire;

b) you start using a computer wholly for private purposes when you previously used the computer wholly for business purposes;

c) you start holding an asset that was previously part of your trading stock for the purpose of gaining your assessable income;

d) you start holding an asset for the purpose of gaining your exempt income when you previously held the asset for the purpose of gaining your assessable income;

e) you, as lessee of a car that you used for business purposes, acquire legal ownership of the car at the expiration of the lease

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