Miscellaneous 2001

Uniform Capital Allowance System: Core Provisions

Published Date: 10 Aug 2001

 
This powerpoint presentation discusses the Uniform Capital Allowances provisions of the new regime are contained in Subdivision 40-B. These provisions are predominantly based on the current rules for depreciating plant and equipment. Some conceptual changes have occurred in order to consolidate numerous existing capital allowance regimes and to simplify the law.

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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 2001

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