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Division 40 capital allowances paper

Published on 08 Sep 14 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • simplified outline of the Division
  • depreciable assets
  • cost of depreciable assets
  • holders of depreciable assets
  • effective life/special rates
  • balancing adjustment events
  • other issues.

Author profile:

Terry LEWIS
Terry Lewis FTIA is a partner at Lewis Richmond. Terry’s knowledge and experience spans a broad range of tax issues relating to SME’s, including capital gains tax, tax losses and Division 7A.
Current at 16 July 2008 Current at 23 August 2008 Click here to expand/collapse more articles by Terry LEWIS.
 

 

This was presented at Companies & Corporates Full Day .

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Dividends and capital management

Author(s):  Sean VAN DER LINDEN

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Author(s):  Stephen Nisbet,  Rebecca Smith,  Geoffrey YIU

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