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Uniform Capital Allowances...3 years later: Part II


The second article in this series covers the hold rules and the effective life, start time, cost and balancing adjustment provisions. These so called "mechanical provisions" can give rise to their fair share of debate.

Parts I, III, IV and V of this series were published in the November 2004, February, March and May 2005 editions of Taxation in Australia respectively.

Author profiles

John is a Chartered Accountant and Tax Partner with PKF in Melbourne. John has been providing taxation and business advice to clients ranging from large global corporations to smaller family-owned enterprises for over 15 years. John's experience gained with two of the 'big four' accounting firms, large global and national corporations and a small country firm of Chartered Accountants, includes the mining and energy industries, agribusiness, financial services, and manufacturing. John is recognised for his expertise in the mining and energy industries. He spent a number of years in Western Australia and Queensland working with and consulting to mining and energy companies. John is also recognised for his work with the agribusiness industry, where his practical experience in the industry prior to becoming a Chartered Accountant has proven invaluable in providing practical tax and business advice to his agribusiness clients. John has recently co-authored a series of articles looking at the evolution of the new uniform capital allowances provisions in the tax law.
Current at 10 April 2006
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Sharon KELLY
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