shopping_cart

Your shopping cart is empty

  • Home
  • Unified Capital Allowances: Blackholes - More than science fiction

Unified Capital Allowances: Blackholes - More than science fiction

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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
Click here to expand/collapse more articles by Gordon S COOPER.

 

This was presented at Unified Capital Allowances .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Unified Capital Allowances: Core Provisions

Author(s):  Annamaria CAREY

Materials from this session:

Unified Capital Allowances: New Rules - New Traps

Author(s):  Karen PAYNE

Materials from this session:

Unified Capital Allowances: Blackholes

Author(s):  Gordon S COOPER

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse