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Publication date: 01 Jun 01

Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Abstract:
This article covers the deprecation provisions which are to be amended with effect on 9 May 2001. These amendments are to prevent taxpayers from obtaining artificially accelerated depreciation deductions in circumstances where they acquire the asset from an associate or where the end user of the asset does not change.

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TAXATION INSTITUTE OF AUSTRALIA

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