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Ralph the immediate impact: Prepayments and depriciation

Published on 25 Nov 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Prepayment topics include: existing treatment; revised treatment; what expenditure is affected; small business; transitional rules. Depriciation rules include: balancing adjustments; accelerated depriciation; effective life; pooling of assets; lease asignments.

Author profile:

Alistair HUTSON
Current at 15 June 2011 Click here to expand/collapse more articles by Alistair HUTSON.
 

 

This was presented at Ralph: The Immediate Impact .

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Ralph the immediate impact: Prepayments and depreciation

Author(s):  Alistair HUTSON

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CGT & small business, non-commercial loans to entities

Author(s):  John TUCKER

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