Published on 06 Mar 01
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses the building blocks of capital allowances, including; The RBT Framework, Pooling; Primary Production Capital Allowances; Environment and Mining; Depreciating Assets; and the 5-Year Business Write-Off.
Christopher Hood CTA
Chris Hood is presently a Senior Tax Counsel in the Australian Taxation Office. He has an extensive background in several areas related to trust taxation, including the operation of Divisions 6C and 6B of the Income Tax Assessment Act 1936. He worked as a member of the secretariat to the Review of Business Taxation (the Ralph Review). Before joining the ATO in 1984, and an extended career in legislative instructing work, Mr Hood was a solicitor in private practice in Sydney. Current at 11 May 2010
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