Published on 22 May 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper discusses what you need to know about Unified Capital Allowances, including: 'Depreciating Asset' - what does it mean and how does it compare with the current law?; Holding a depreciating asset - who claims the depreciation deductions and who misses out?; Self assessing effective life and recalculating effective life; Low value pools.
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