Skip to main content
shopping_cart

Your shopping cart is empty

Unified Capital Allowances: New Rules - New Traps

Published on 12 Jun 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses the new rules and traps in Unified Capital Allowances, including: Balancing adjustments - when are they triggered?; When is roll-over available and is there a CGT event?; Treatment of joint ventures and partnerships; Interface with existing rules and other tax reform proposals.

Author profile:

Karen Payne CTA
Karen Payne, CTA, is the inaugural Chief Executive Officer of the Board of Taxation • effective 31 March 2016. Karen was appointed as a member of the Board of Taxation in May 2015. She is also the Chair of the Board’s working group advising on the implementation of the Organisation for Economic Co-operation and Development (OECD) BEPS Action 2 Report • Neutralising the Effects of Hybrid Mismatch Arrangements. Karen was a member of the advisory panel of the Board of Taxation from 2010 until her appointment to the Board in May 2015. Karen was previously a tax partner with Minter Ellison specialising in corporate, funds and international tax. She has over 20 years experience as a taxation adviser at top-tier legal and accounting firms. She is a Chartered Tax Adviser and member of Chartered Accountants Australia and New Zealand. She has a degree in Law and Commerce and Masters Degree in Taxation, all from the University of New South Wales. She has extensive experience managing complex tax-related matters for major multinationals, publicly listed companies and Australian IPOs across the financial services, property, mining, energy and utilities sectors. Current at 04 August 2016 Click here to expand/collapse more articles by Karen PAYNE.
 

This was presented at Unified Capital Allowances.

Get a 20% discount when you buy all the items from this event.

Individual sessions


Unified Capital Allowances: Blackholes

Author(s):  Gordon S COOPER

Materials from this session:

Further details about this event:

 

Copyright Statement