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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:

Terence Lewis CTA
In a previous life, Terry worked for the Australian Taxation Office, in the income tax audit area. When he left the ATO in 1994 Terry became a tax manager with KPMG Peat Marwick where he developed as a specialist in tax matters relating to business enterprises. His knowledge and experience spans a broad range of tax and structuring issues relating to business enterprises, including capital gains tax, Division 7A (shareholder loans and payments), Superannuation and GST. Terry left KPMG in December 2006 to set up the chartered accounting firm Lewis Richmond, which merged with William Buck in November 2012. He is now a Director with William Buck in the Business Advisory area. Current at 10 September 2014 Click here to expand/collapse more articles by Terry LEWIS.
 

This was presented at Companies & Corporates Full Day.

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