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Capital allowances - how they apply now presentation

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

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

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

Individual sessions

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

Author(s):  Allan W BLAIKIE

Materials from this session:






Non-resident beneficiaries - income tax

Author(s):  Terry MURPHY

Materials from this session:










The major continuing compliance issues for ATO on Consolidations

Author(s):  Peter COAKLEY

Materials from this session:





The current imputation system - Traps and opportunities

Author(s):  Jane MADDEN

Materials from this session:





CGT - old chestnuts and emerging issues

Author(s):  Gordon S COOPER

Materials from this session:

Further details about this event:

 

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