Published on 01 May 09
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation provides a detailed examination of the critically important pending legislative amendments (Tax Laws Amendment (2009 Measures
3 No. 4) Bill 2009: Consolidation) involving:
- entry allocable cost amount calculations
- the impacts of resetting the value of an asset and interactions with the entry history rule
- the practical implications of retrospectivity.