Published on 20 Apr 00
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The changes to depreciation resulting from the Ralph Review are substantial. It was, after all, one of the key concessions traded for a lower entity tax rate. There are two distinct parts to changes in the depreciation regime. A very significant body of changes has already been legislated and much of it is in effect or about to come into effect for the majority of taxpayers. This paper examines the changes already made before addressing the changes that are yet to come.
Tony is a Partner in the Australian Research & Development Tax Concession practice of PricewaterhouseCoopers based in Melbourne. He is a chartered accountant with over 35 years experience in income tax.
- Current at
05 November 2010