Published on 01 Jun 01
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article covers the deprecation provisions which are to be amended with effect on 9 May 2001. These amendments are to prevent taxpayers from obtaining artificially accelerated depreciation deductions in circumstances where they acquire the asset from an associate or where the end user of the asset does not change.
TAXATION INSTITUTE OF AUSTRALIA
Current at 19 November 2004
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