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.
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
15 September 2017