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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.

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Karen PAYNE
Current at 26 February 2014 Click here to expand/collapse more articles by Karen PAYNE.
 

 

This was presented at Unified Capital Allowances .

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Unified Capital Allowances: Blackholes

Author(s):  Gordon S COOPER

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