Miscellaneous 2006

Capital allowances - how they apply now

Source: National

Published Date: 6 Apr 2006

 

Has Division 40 thrown up additional issues compared to the depreciation/amortisation regimes previously applying? This presentation covers the following topics:

  • an overview of the post-Ralph changes
  • assessing and reassessing effective life
  • are the 'Plant' concepts relevant under Division 40
  • interaction with CGT, Div 43 and tax consolidation
  • addressing black holes through Division 40 - a missed opportunity.

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Individual Session

Capital allowances

Author(s): Michael Hennessey
Materials from this session:

Details

  • Published By: Michael Hennessey
  • Published On:6 Apr 2006
  • Took place at:Gold Coast Convention and Exhibition Centre, Broadbeach, Qld

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 2006

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