Published on 10 Aug 01
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses the Uniform Capital Allowances provisions of the new regime are contained in Subdivision 40-B. These provisions are predominantly based on the current rules for depreciating plant and equipment. Some conceptual changes have occurred in order to consolidate numerous existing capital allowance regimes and to simplify the law.
Current at 19 November 2004
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