Miscellaneous 2009

Capital allowances update - Blackhole expenditure

Source: Victoria

Published Date: 1 Apr 2009

 

This presentation provides an overview of the current issues in respect of blackhole expenditure deductions under section 40-880 relating to restructures and conventional capital expenditures that may be incurred by corporate taxpayers, including:

  • the ATO's approach to the treatment of intangibles
  • treatment in respect to off-shore transactions
  • tax consolidation interaction issues.

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Author(s)

Details

  • Published By: Carl Callenbach
  • Published On:1 Apr 2009
  • Took place at:RACV Club, Melbourne

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 2009

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