Published on 05 Apr 01
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses the new Capital Allowances regime. Topics include: Core Provisions; Definition of First and Second Element Costs; Balancing Adjustments - Interaction with CGT; Low Value Software Development Pools; Primary Production Depreciating Assets; Immediately Deductible Capital Expenditure; Expenditure Deductible over time - Project Pools and Business Start-Up Costs.
Click here to expand/collapse more articles by Christopher HOOD.
Further details about this event: