Primary production Income tax 2017

Optimising capital allowances in agribusiness

Source: QLD

Published Date: 27 Apr 2017

 

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This paper covers:

  • deductions for capital assets in a primary production business
  • Division 40 core rules (Subdivision 40-B)
  • Subdivision 40-F " primary production depreciating assets
  • Subdivision 40-G " capital expenditure of primary producers and other landholders
  • small business entities (Subdivision 328-D)
  • Division 43 capital works
  • purchase price apportionment
  • structuring.

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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Primary production Income tax 2017

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