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Tax reform: depreciation and capital allowances

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. This paper briefly discusses these changes and then looks in depth at the proposed new regime.

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Antony Baxter
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
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