Skip to main content
shopping_cart

Your shopping cart is empty

Capital allowances

Published on 03 Sep 02 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses capital allowances, including: the core provisions - who can claim, how much and on what items; project pools and how to use them effectively, what can be included in the write off for 'black hole' expenditure; balancing adjustment required on cessation of use - when can rollover relief be claimed; UCA and consolidation; future depreciation of new buildings and structures.

Author profile:

Annamaria Carey
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 18 May 2004 Click here to expand/collapse more articles by Annamaria CAREY.
 

This was presented at Property Intensive.

Get a 20% discount when you buy all the items from this event.

Individual sessions


GST two years on

Author(s):  Rashmi PRAKASH

Materials from this session:





Syndications

Author(s):  Christopher O'DONNELL

Materials from this session:

Further details about this event:

 

Copyright Statement