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Capital allowances paper

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.

Author profile:

Michael HENNESSEY

Click here to expand/collapse more articles by Michael HENNESSEY.
 

This was presented at 21st National Convention: Beyond the Sea .

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Individual sessions

Section 8-1: Making certain that you receive what you are entitled to

Author(s):  Allan W BLAIKIE

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Non-resident beneficiaries - income tax

Author(s):  Terry MURPHY

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The major continuing compliance issues for ATO on Consolidations

Author(s):  Peter COAKLEY

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The current imputation system - Traps and opportunities

Author(s):  Jane MADDEN

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CGT - old chestnuts and emerging issues

Author(s):  Gordon S COOPER

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