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New Depreciation Schedules (Capital Allowances)

Published on 16 Nov 2004 | Took place at AMF Centre, Glenside , SA

This workshop provided an overview of the Uniform Capital Allowance (UCA) regime as a whole.

Individual sessions

Tax Update

Author(s):  Neil OAKES This presentation covers all tax changes that have occurred in the preceeding two months.

Materials from this session:

New Depreciation Schedules (Capital Allowances)

Author(s):  Brian NIMMO This presentation provides an overview of the Uniform Capital Allowance (UCA) regime as a whole.

It has a particular focus on the more recent changes that impact upon the UCA including new effective life determinations and changes to the tax treatment of certain capital expenditure for vineyard operators.

Topics covered include:
- what's in and what's out of UCA
- new effective life determinations
- capital allowance changes for vineyard operators
- balancing adjustments and the interaction with CGT
- balancing charge rollover provisions
- UCA and the implications of buying and selling businesses.

Materials from this session: