Published on 03 Mar 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper looks at the Australian Taxation Office's recent
discussion paper on internal labour costs and whether they should be capitalised for large-scale capital projects including:
- events leading up to the issuing of the discussion paper
- the views expressed by the ATO in the paper
- likely future ATO activities and actions regarding this issue.
Current at 19 November 2004