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Capital allowances: working through some of the issues

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.

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Miranda STEWART

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