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.
Miranda is a leading international expert on tax law and policy, and Director of the Tax and Transfer Policy Institute at Crawford School, Australian National University (ANU) in Canberra. Professor Stewart has more than 20 years experience working at the leading edge of policy research, design and development. She joined ANU from the University of Melbourne, where she was a Director of Tax Studies for many years. She has previously worked at New York University School of Law in the United States, in major Australian law firms advising business on tax law, and at the ATO advising on business tax law and policy, and has consulted for government on various tax and transfer policy issues.
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30 June 2015