Miscellaneous 2006

Questions & Answers: Division 43 and section 262A (4AJA) notice requirements for capital allowances

Source: Taxation In Australia Journal Article

Published Date: 1 Feb 2006

Practitioners are often called upon by clients to advise on the tax implications of buying and selling property that has been, or is intended to be, used to produce assessable income. Obviously, consideration of holding structures and capital gains tax issues will be at the forefront of both clients and practitioners minds in the pre-sale/pre-purchase due diligence process, but what about the capital works deduction provisions in Div 43 of the Income Tax Assessment Act 1997?

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Miscellaneous 2006

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