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Black Holes: More Than Science Fiction (Uniform Capital Allowances)

Published on 01 Aug 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Black hole expenditure is expenditure which is not private or domestic in nature.
What black hole expenditure qualifies for tax relief under the Bill and what doesn't? What are the transitional rules for existing expenditure? What are project pools?

Author profile:

Gordon S COOPER
Gordon is a chartered accountant in sole practice as a tax consultant. He has a particular emphasis on capital gains tax and is the editor of Cooper’s Capital Gains Tax Guide, which is a loose-leaf service published by Australian Tax Practice and the author of Cooper’s TLIP Capital Gains Tax. He advises on the taxation of international transactions and corporate matters as well as tax matters generally. He is a former President of the Taxation Institute of Australia and is President of the Committee of the Australian Branch of the International Fiscal Association. He is a Visiting Professorial Fellow at the Australian School of Taxation in the Law Department of the University of New South Wales.
Current at 17 October 2008 Current at 11 May 2009 Click here to expand/collapse more articles by Gordon S COOPER.
 

 

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