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.
Alistair Hutson CTA
Alistair Hutson is a Partner in the Corporate Tax Group of PwC in Adelaide. He provides taxation advice and support for corporate clients across areas such as mergers and acquisitions, tax due diligence, capital gains tax, cross-border transactions, international tax structuring, funding decisions and repatriation of profits. Alistair is a member of The Tax Institute’s SA State Council. Current at 17 August 2016
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