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Uniform Capital Allowance System

Published on 10 Aug 2001 | Took place at City West Function Centre, Perth, WA

This seminar will guide practitioners through the new uniform capital allowances system (including the transitional arrangements).

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

Individual sessions

Uniform Capital Allowance System: Blackholes

Author(s):  Tony BAXTER This seminar paper discusses Black Hole expenditure. This expenditure is incurred in a business context for which there is no tax relief either by way of deduction (immediate or over time) or capital loss.

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Uniform Capital Allowances: New Traps, New Rules

Author(s):  Carl DILENA This seminar discusses uniform capital allowances, with a focus on: Balancing adjustments, Asset rollovers, Joint ventures and partnerships, Interface with consolidations regime.

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Uniform Capital Allowances: Core Provisions

Author(s):  Michelle HERRING This seminar paper discusses the Uniform Capital Allowances provisions of the new regime are contained in Subdivision 40-B. These provisions are predominantly based on the current rules for depreciating plant and equipment. Some conceptual changes have occurred in order to consolidate numerous existing capital allowance regimes and to simplify the law.

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