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Capital allowance ACA


This powerpoint presentation 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

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

Peter Murray CTA-Life
Photo of author, Peter MURRAY Peter Murray is a Senior Tax Partner at KPMG and KPMG Tax Law and past President of The Tax Institute. Peter specialises in advising clients on a broad range of corporate tax issues and has experience in domestic and international tax matters including advising on mergers and acquisitions, business tax reform, capital structures and restructuring international corporate groups. Peter also focuses on managing tax disputes and providing legal tax advice. - Current at 09 November 2012
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This was presented at 1st National Consolidation Symposium .

Get a 20% discount when you buy all the items from this event.

Individual sessions

General consolidation regime key new tax concepts

Author(s):  AH (Tony) SLATER

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Treasury aspects: corporate taxation - where to from here?

Author(s):  Paul MCCULLOUGH

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Eligibility and SBT

Author(s):  Trevor R HUGHES

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Overview of Commercial & Technical Implications

Author(s):  Ken SPENCE

Materials from this session:

Further details about this event:


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