Miscellaneous 2014

Uniform capital allowances/Division 243

Source: New South Wales

Published Date: 22 May 2014

 

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This paper covers:

  • depreciable assets
  • cost of depreciable assets
  • depreciating assets affixed to land or improvements – items 2, 3 and 4
  • items 5 and 6
  • item 10 – owner
  • balancing adjustment events for Division 40 depreciable assets
  • interaction between Division 40 and 240
  • Division 250 – assets put to tax preferred use
  • Division 243 – limited recourse debt.

Individual Session

Uniform capital allowances/Division 243

Author(s): Paul King , Hamish Wallace

Details

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 2014

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