Published on 06 Apr 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
Has Division 40 thrown up additional issues compared to the depreciation/amortisation regimes previously applying? This paper covers the following topics:
- an overview of the post-Ralph changes
- assessing and reassessing effective life
- are the 'Plant' concepts relevant under Division 40
- interaction with CGT, Div 43 and tax consolidation
- addressing black holes through Division 40 - a missed opportunity.
Michael is a Partner at EY Brisbane with 28 years experience. He has been involved in a number of significant merger and acquisitions and joint venture structuring transactions, as well as providing ongoing tax advice and tax compliance services to local and international clients.
- Current at
30 April 2015