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Published on 08 Oct 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
An understanding of recent developments and proposed changes to the capital allowance deductions and investment "tax breaks" is critical. Advisers need to understand the rules to properly advise their clients. This paper considers:
key issues in claiming capital allowance deductions
section 40-880 and claiming blackhole expenditures
investment allowance issues.
Andrew is a Tax Partner with Ernst & Young, working in corporate and international tax. Andrew has worked extensively with corporate groups with significant tax losses. This work has included ATO tax loss audit activity, continuity of ownership testing, same business testing, loss integrity impacts, as well as the impacts of the tax consolidation regime on tax losses when forming a consolidated group or as part of post consolidation M&A activity. Current at 26 September 2007Current at 26 September 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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