Published on 12 Jun 01
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses the core provisions of Unified Capital Allowances, including: "Depreciating asset" - what does it mean and how does it compare to the current law?; Holding a depreciating asset - who claims the depreciation deductions?; Self assessing effective life and recalculating effective life; Low value pools.