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.
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
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Current at 19 November 2004
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