Income tax 2014

Project pools

Source: Western Australia

Published Date: 15 Oct 2014

 

This presentation covers:

  • a short history to the project pool rules?
  • expenditure that qualifies for deduction
  • identifying a 'project' ?
  • implications that flow from identifying a project
  • factors relevant in assessing if a taxpayer has one or multiple projects
  • the importance of appropriately identifying projects
  • when, if at all, does a taxpayer reassess the effective life of a project
  • the effect of asset sales and the sale of subsidiaries.

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Individual Session

Project pools

Author(s): James Macky , Praneel Nand
Materials from this session:

Details

  • Published By: James Macky
  • Published On:15 Oct 2014
  • Took place at:Crown Perth, Western Australia

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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