Miscellaneous 2003

Capital Allowances and ACA

Source: Victoria

Published Date: 18 Jul 2003

 
This presentation covers the following issues:
- impact on depreciation rates and effective life
- treatment of mining rights and ex-GBE assets
- establishing the cost setting amount
- successive application of over depreciated asset adjustment on subsequent acquisition
- over depreciated asset adjustment
- market valuation requirements.

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Individual Session

Capital Allowances and ACA

Author(s): Ronen Vexler

Details

  • Published By: Ronen Vexler
  • Published On:18 Jul 2003
  • Took place at:The Sebel Lodge, Yarra Valley

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2003

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