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Blackhole expenditure amendments: will blackholes still exist? presentation

Published on 11 May 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this presentation include:

  • business-related costs
    • what is new?
    • comparing the old to the new provision
    • examples of capital expenditure previously capitalised and now deductible
    • exceptions and limitations
    • interaction with the consolidation regime
  • termination of a lease or licence - when can the five year write off apply?
  • CGT amendments - changes to the cost base provisions
    • transitional provisions
  • uniform capital allowances - how they are affected by the Bill.

Author profile:

Neil WICKENDEN

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