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Capital Allowances and ACA seminar paper

Published on 18 Jul 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper covers the following issues:
- impact on depreciation rates and effective life
- treatment of mining rights and ex-GBE assets
- establishing the cost setting amount
- successive application of over depreciated asset adjustment on subsequent acquisition
- over depreciated asset adjustment
- market valuation requirements.

Author profile:

Author Photo - Ronen VEXLER
Ronen VEXLER
Current at 07 December 2011 Click here to expand/collapse more articles by Ronen VEXLER.
 

 

This was presented at Consolidation Intensive .

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