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New Depreciation Schedules (Capital Allowance) presentation

Published on 16 Oct 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation provides an overview of the Uniform Capital Allowance (UCA) regime as a whole.

It has a particular focus on the more recent changes that impact upon the UCA including new effective life determinations and changes to the tax treatment of certain capital expenditure for vineyard operators.

Topics covered include:
- what's in and what's out of UCA
- new effective life determinations
- capital allowance changes for vineyard operators
- balancing adjustments and the interaction with CGT
- balancing charge rollover provisions
- UCA and the implications of buying and selling businesses.

Author profile:

Brian Nimmo CTA
Brian Nimmo is a Director at Perks Chartered Accountants. Brian draws on his general business advisory experience, as well as his background in specialist taxation consulting, to provide clients with commercially focused strategic taxation advice. Current at 17 August 2016 Click here to expand/collapse more articles by Brian NIMMO.
 
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Tax Update

Author(s):  Neil OAKES

Materials from this session:

New Depreciation Schedules (Capital Allowances)

Author(s):  Brian NIMMO

Materials from this session:

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