Miscellaneous 2000

Tax reform: depreciation and capital allowances

Published Date: 20 Apr 2000

 

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The changes to depreciation resulting from the Ralph Review are substantial. It was, after all, one of the key concessions traded for a lower entity tax rate. There are two distinct parts to changes in the depreciation regime. This paper briefly discusses these changes and then looks in depth at the proposed new regime.

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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 2000

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