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Unified Capital Allowances: Blackholes - More than science fiction
Published on 12 Jun 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper discusses Unified Capital Allowances and blackhole expenditure, including: Blackhole expenditure - what qualifies and what does not?; What is the transitional rule for existing expenditure?; Identifying and defining project pools.
Author profile
Prof Gordon Cooper
Gordon was a Chartered Accountant in sole practice at Cooper & Co. He was an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he was an author of the Australian CGT Handbook. - Current at 27 June 2017
This was presented at Unified Capital Allowances .
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Unified Capital Allowances: Core Provisions
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Unified Capital Allowances: New Rules - New Traps
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Unified Capital Allowances: Blackholes
Author(s): Gordon S COOPERMaterials from this session:
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