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Uniform Capital Allowance System: Core Provisions

Published on 10 Aug 01 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses the Uniform Capital Allowances provisions of the new regime are contained in Subdivision 40-B. These provisions are predominantly based on the current rules for depreciating plant and equipment. Some conceptual changes have occurred in order to consolidate numerous existing capital allowance regimes and to simplify the law.

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Michelle HERRING

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