Case studies: Depreciation

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Publication date: 01 Apr 98


Case Study One: Losses Rued - Kangaroos kick off a failed claim for deductions, and a depreciation claim attracts the rewritten substantiation provisions.
Case Study Two: Musician's records were off-key - Depreciation on musical instruments.

Author profile:

Author Photo - Richard Vann CTA
Prof Richard Vann CTA
Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998•1999), the Review of International Taxation (2002•2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995•2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published online.
Current at 17 March 2016
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