Published on 01 Nov 01
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The new capital allowances regime in Div 40 Income Tax Assessment Act 1997 began operation on 1 July 2001.2 This article examines a few of the issues and concepts that arise in new div 40, using case studies, with the goal of highlighting some of the less obvious aspects of the new law.
Current at 10 April 2013
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