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.
Current at 03 June 2009
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