Published on 03 Sep 02
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper discusses capital allowances, including: the core provisions - who can claim, how much and on what items; project pools and how to use them effectively, what can be included in the write off for 'black hole' expenditure; balancing adjustment required on cessation of use - when can rollover relief be claimed; UCA and consolidation; future depreciation of new buildings and structures.
Current at 15 July 2009
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