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  • Blackhole expenditure amendments: will blackholes still exist? paper

Blackhole expenditure amendments: will blackholes still exist? paper

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

Topics covered in this paper 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 CTA
Neil is Senior Tax Partner with the New South Wales partnership of HLB Mann Judd, an Australasian group of chartered accounting firms. Neil’s practice involves advising on all aspects of income tax, fringe benefits tax, and goods and services tax law to a range of clients. He also provides specialist tax support to a number of smaller accounting practices. He is a member of The Tax Institute among other professional bodies and is a former New South Wales State Chairman of The Tax Institute. - Current at 16 October 2014
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Blackhole expenditure amendments: will blackholes still exist?

Author(s):  Neil WICKENDEN

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