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Unified Capital Allowances: Core Provisions - What you need to know

Published on 12 Jun 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses the core provisions of Unified Capital Allowances, including: "Depreciating asset" - what does it mean and how does it compare to the current law?; Holding a depreciating asset - who claims the depreciation deductions?; Self assessing effective life and recalculating effective life; Low value pools.

Author profile:

Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004 Click here to expand/collapse more articles by Annamaria CAREY.
 

This was presented at Unified Capital Allowances.

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Unified Capital Allowances: Blackholes

Author(s):  Gordon S COOPER

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