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Uniform capital allowances/Division 243 paper

Published on 22 May 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • depreciable assets
  • cost of depreciable assets
  • depreciating assets affixed to land or improvements – items 2, 3 and 4
  • items 5 and 6
  • item 10 – owner
  • balancing adjustment events for Division 40 depreciable assets
  • interaction between Division 40 and 240
  • Division 250 – assets put to tax preferred use
  • Division 243 – limited recourse debt.

Author profiles:

Paul KING
Paul is a senior director of Greenwoods & Freehills Pty Ltd and has extensive experience in property and, in particular, the structuring of infrastructure projects.
Current at 14 September 2007 Current at 26 September 2007 Click here to expand/collapse more articles by Paul KING.
 
Hamish WALLACE
Current at 19 November 2004 Click here to expand/collapse more articles by Hamish WALLACE.

 

This was presented at NSW 7th Annual Tax Forum .

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