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
- uniform capital allowances - how they are affected by the Bill.
Current at 01 May 2013
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