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Unified Capital Allowances: What You Need To Know

Published on 22 May 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses what you need to know about Unified Capital Allowances, including: 'Depreciating Asset' - what does it mean and how does it compare with the current law?; Holding a depreciating asset - who claims the depreciation deductions and who misses out?; Self assessing effective life and recalculating effective life; Low value pools.

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Michelle HERRING

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This was presented at Unified Capital Allowances.

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