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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 CTA
Paul King, CTA, is a senior Tax Counsel in Minter Ellison’s Tax Group. Paul has 33 years experience in providing corporate tax advice with particular emphasis on the finance and property industries. This has involved all facets of borrowing/lending, structured financing and investment and asset leasing. Paul has been consistently ranked among the countries best tax lawyers by Chambers Asia; Who’s Who Legal and Best Lawyers: Australia. - Current at 12 January 2017
Click here to expand/collapse more articles by Paul KING.
Paul King CTA
Paul King, CTA, is a senior Tax Counsel in Minter Ellison’s Tax Group. Paul has 33 years experience in providing corporate tax advice with particular emphasis on the finance and property industries. This has involved all facets of borrowing/lending, structured financing and investment and asset leasing. Paul has been consistently ranked among the countries best tax lawyers by Chambers Asia; Who’s Who Legal and Best Lawyers: Australia. - Current at 12 January 2017
Click here to expand/collapse more articles by Hamish WALLACE.

 

This was presented at NSW 7th Annual Tax Forum .

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