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

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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

Prof Gordon Cooper CTA Life

Gordon was a Chartered Accountant in sole practice at Cooper & Co. He was an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he was an author of the Australian CGT Handbook. - Current at 29 June 2017

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