Miscellaneous 2002

Capital allowances

Source: New South Wales

Published Date: 3 Sep 2002


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This seminar paper discusses capital allowances, including: the core provisions - who can claim, how much and on what items; project pools and how to use them effectively, what can be included in the write off for 'black hole' expenditure; balancing adjustment required on cessation of use - when can rollover relief be claimed; UCA and consolidation; future depreciation of new buildings and structures.

Individual Session

Capital allowances

Author(s): Annamaria Carey
Materials from this session:


  • Published By: Annamaria Carey
  • Published On:3 Sep 2002
  • Took place at:Four Seasons Hotel, Sydney

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Miscellaneous 2002

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