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Capital Allowances and Investment Allowance - Time Is Running Out!

Published on 17 Nov 2009 | Took place at Perth Concert Hall , WA

This event was aimed at all tax advisors with clients who could benefit from capital expenditure concessions. It also provided a useful refresher and some practical considerations regarding the Capital Allowances provisions.

The Federal Government's generous "Small Business and General Business Tax Break" has very specific timing rules. 31 December 2009 looms as a very important date for both large and small businesses who wish to access tax concessions for capital expenditure.

While the rules around the Investment Allowance may appear to be straightforward, there is some devil in the detail. Qualifying assets, qualifying use, aggregation of expenditures and tests for small business entity status are all issues which need to be considered.

Have you informed your clients of these very worthwhile concessions? Don't risk being asked after it is too late!

The seminar also provided a timely refresher of the Uniform Capital Allowances regime and highlighted some of the practical considerations which have come to light during the 8 years since these provisions were introduced.

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

Individual sessions

Small business and general business tax break - Things you need to know

Author(s):  Davide COSTANZO

This paper covers:

  • qualifying assets
  • qualifying expenditure
  • investment commitment time
  • first use time
  • rate of deduction.
Materials from this session:

Uniform capital allowances - Where are we now?

Author(s):  Alissa PARKER

This presentation covers topics such as:

  • background to the UCA Provisions
  • Division 40/Division 43 overlap
  • what is ‘cost'?
  • blackhole expenditure.
Materials from this session: