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.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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