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Capital allowance ACA
Published on 03 Feb 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This convention paper discusses capital allowances, with a focus on: establishing the cost setting amount, over depreciated asset adjustment, successive application of over depreciated asset adjustment on subsequent acquisition, impact on depreciation rates and effective life, treatment of mining rights rights and ex-GBE assets, market valuation requirements, and cost base of exiting entities.
Author profiles
Peter Murray CTA-Life

Sid HAMMELL
Sid is currently Technical Leader of the Consolidation Centre of Expertise - assets rules, and has been with the Centre of Expertise for two years. Prior to that he worked in the Large Business & International and litigation areas. Sid has been with the ATO for 27 years, and is qualified in both law and accounting.Current at 25 November 2002
This was presented at 1st National Consolidation Symposium .
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General consolidation regime key new tax concepts
Author(s): AH (Tony) SLATERMaterials from this session:
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ACA steps and revenue protection measures
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Partnerships and trusts
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Exiting a group
Author(s): Ray L CONWELLMaterials from this session:
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Finance assets ACA
Author(s): Chris KINSELLA, Cathy MCBRIDEMaterials from this session:
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MECs
Author(s): Michael CHARLESMaterials from this session:
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Capital allowance ACA
Author(s): Peter MURRAY, Sid HAMMELLMaterials from this session:
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Tax losses - available fractions
Author(s): Glenn DAVIESMaterials from this session:
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Practicalities for small corporate groups
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Tax sharing arrangements
Author(s): Matt HAYES, Murray ALDRIDGEMaterials from this session:
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Tax losses - available fractions
Author(s): Paul ABBEY, Joe CAMENZULIMaterials from this session:
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Specific ATO aspects
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Mergers and acquisitions - due diligence
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Treasury aspects: corporate taxation - where to from here?
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Contractual aspects (consolidations)
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Eligibility and SBT
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Overview of Commercial & Technical Implications
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