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  Miscellaneous 2004

New Depreciation Schedules (Capital Allowance)

Source: South Australia

Published Date: 16 Oct 2004

 
This presentation provides an overview of the Uniform Capital Allowance (UCA) regime as a whole.

It has a particular focus on the more recent changes that impact upon the UCA including new effective life determinations and changes to the tax treatment of certain capital expenditure for vineyard operators.

Topics covered include:
- what's in and what's out of UCA
- new effective life determinations
- capital allowance changes for vineyard operators
- balancing adjustments and the interaction with CGT
- balancing charge rollover provisions
- UCA and the implications of buying and selling businesses.

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  • Published By: Brian Nimmo CTA
  • Published On:16 Oct 2004
  • Took place at:AMF Centre, Glenside

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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