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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 was appointed Inspector-General of Taxation & Taxation Ombudsman commencing on 6 May 2019. She leads the Taxation Ombudsman complaints management service for taxpayers and advisers and the Inspector-General of Taxation’s review and public reporting function, both of which are directed at improving the tax administration system for all taxpayers. Karen was previously a Member of the Board of Taxation as well as the inaugural Chief Executive Officer of the Board of Taxation. She was formerly a partner with MinterEllison, specialising in corporate and international tax for mergers and acquisitions, and capital raising for the financial services, mining, energy, and utilities sectors. She brings a wealth of experience and extensive networks to the role of Inspector-General having worked with a range of government and private stakeholders as well as the legal and tax profession, and many industry bodies. - Current at 23 February 2020
This was presented at Unified Capital Allowances .
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Individual sessions
Unified Capital Allowances: Core Provisions
Author(s): Annamaria CAREYMaterials from this session:
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Unified Capital Allowances: New Rules - New Traps
Author(s): Karen PAYNEMaterials from this session:
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Unified Capital Allowances: Blackholes
Author(s): Gordon S COOPERMaterials from this session:
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