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.
Current at 26 February 2014
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