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Capital Allowances

Published on 18 May 01 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Topics covered in this seminar paper include:
- What is Effective Life?
- The Commissioners View TR 2000-18
- What is Effective Life under Ralph and how will Effective Life be reassessed?

Author profile:

Author Photo - David RUSSELL
David RUSSELL
David is admitted to practice in New South Wales, Queensland, Victoria, the Northern Territory, the Australian Capital Territory, New Zealand, Papua New Guinea and the Courts of Dubai International Financial Centre. He was first appointed Queen’s Counsel in 1986 and holds that office in all the above Australian jurisdictions. He currently practices in Sydney (Ground Floor Wentworth Chambers) and Brisbane (Sir Harry Gibbs Chambers) with a principal focus on revenue law generally. He has acted for Commonwealth and State Governments as well as individuals and corporations. He has had a long connection with the Taxation Institute of Australia including being its President from 1993 to 1995 and President of the Asia Oceania Tax Consultants Association from 1996 to 2000.
Current at 17 May 2008 Current at 07 August 2008 Click here to expand/collapse more articles by David RUSSELL.
 

 

This was presented at QUEENSLAND STATE CONVENTION - "THE NEW WAVE" .

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