Published on 12 Nov 02
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This seminar paper discusses the core provisions of capital allowances, project pools and how to use them, what can be included in the write off for 'black hole' expenditure, balancing adjustments required on cessation of use, UCA and consolidation, future depreciation of new buildings and structures, and use of quantity surveyors.
Ash is a Partner at Chotais Chartered Accountants and has in
excess of fifteen years experience in the provision of tax and
business advice to small and medium enterprises and high net
wealth persons. His areas of interest include CGT, GST and
business and asset structuring. Ash holds a Masters degree in
Commerce and is the Chair of the Queensland State Council of the
Taxation Institute of Australia.
Current at 17 November 2008 Current at 15 January 2009
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