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Unified Capital Allowances: "Blackholes - More Than Science Fiction"

Published on 22 May 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper discusses Unified Capital Allowances and Blackholes, including; Blackhole Expenditure - what qualifies and what does not?; What is the transitional rule for existing expenditure?; Identifying and defining project pools.

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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 08 July 2007 Click here to expand/collapse more articles by Tony BAXTER.
 

This was presented at Unified Capital Allowances.

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