Skip to main content
shopping_cart

Your shopping cart is empty

Project pools presentation

Published on 15 Oct 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • a short history to the project pool rules?
  • expenditure that qualifies for deduction
  • identifying a 'project' ?
  • implications that flow from identifying a project
  • factors relevant in assessing if a taxpayer has one or multiple projects
  • the importance of appropriately identifying projects
  • when, if at all, does a taxpayer reassess the effective life of a project
  • the effect of asset sales and the sale of subsidiaries.

Author profile:

James Macky CTA
James is a Partner with KPMG, and has been advising on corporate tax for 20 years. James is the leader of KPMG’s Tax Advisory Services business and is the Chair of KPMG’s Energy and Natural Resources group in Victoria. In addition he is a Senior Fellow of the University of Melbourne, lecturing in Mineral and Petroleum Tax. Current at 31 March 2016 Click here to expand/collapse more articles by James MACKY.
 

This was presented at 2014 National Resources Tax Conference.

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

Individual sessions

Shifting trends in the global and Australian outlook

Author(s):  Scott Haslem

Materials from this session:









Public infrastructure industry & policy landscape

Author(s):  Paul LAXON,  Mark White

Materials from this session:

Important petroleum law concepts

Author(s):  Tracey Greenaway

Materials from this session:



Income tax and exploration expenditure - An ATO view on the current state of play

Author(s):  Glenn DAVIES

Materials from this session:

A new era in transfer pricing

Author(s):  Jacques Van Rhyn

Materials from this session:


Further details about this event:

 

Copyright Statement