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Capital Allowances

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.

Author profile:

Christopher HOOD
Current at 22 June 2009 Click here to expand/collapse more articles by Christopher HOOD.
 

 

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Capital Allowances

Author(s):  Christopher HOOD

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