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.
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 8 July 2007 Current at 23 October 2007
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