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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
Click here to expand/collapse more articles by Terry LEWIS.
 

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