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Depreciation

Published on 20 Apr 00 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The changes to depreciation resulting from the Ralph Review are substantial. It was, after all, one of the key concessions traded for a lower entity tax rate. There are two distinct parts to changes in the depreciation regime. A very significant body of changes has already been legislated and much of it is in effect or about to come into effect for the majority of taxpayers. This powerpoint presentation examines the changes already made before addressing the changes that are yet to come.

Author profile:

Antony Baxter
Tony is a Partner in the Australian Research & Development Tax Concession practice of PricewaterhouseCoopers based in Melbourne. He is a chartered accountant with over 35 years experience in income tax. Current at 08 July 2007 Click here to expand/collapse more articles by Tony BAXTER.
 
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