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 is a Partner with KPMG, and has been advising on corporate and international tax for over 20 years. In recent years, James has worked with clients in the finance, manufacturing, entertainment and natural resources sectors to manage their tax obligations in relation to international tax matters as they relate to acquisitions, divestments, permanent establishment, withholding tax and on-going residency issues. James is a regular presenter for the Tax Institute and other industry tax bodies.
- Current at
23 October 2019