Published on 08 May 09
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper presents a practical road map to follow when dealing with business related capital expenditure and considers:
common myths and misunderstandings
what trumps what when dealing with business-related capital expenditure
why business relationship is key
lease termination expenditure
expenditure in relation to legal or equitable rights
interaction with Division 35 (non-commercial loss provisions)
issues with goodwill
capital expenditure in relation to a business that has ceased.
David Zweck CTA
David is a Director of MacKenzie Strategic Accountants and has over 20 years experience in providing accounting, taxation and business advisory services to his clients who are privately owned businesses and high net worth individuals. David enjoys working closely with his clients assisting them in resolving their problems and planning for the future. David works across a number of industries including wholesale distribution, property and professional services and he also assists his clients in developing retirement and succession strategies. Current at 30 June 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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