Miscellaneous 2014

Uniform capital allowances/Division 243

Source: New South Wales

Published Date: 22 May 2014


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This paper covers:

  • depreciable assets
  • cost of depreciable assets
  • depreciating assets affixed to land or improvements – items 2, 3 and 4
  • items 5 and 6
  • item 10 – owner
  • balancing adjustment events for Division 40 depreciable assets
  • interaction between Division 40 and 240
  • Division 250 – assets put to tax preferred use
  • Division 243 – limited recourse debt.

Individual Session

Uniform capital allowances/Division 243

Author(s): Hamish Wallace , Paul King CTA


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Miscellaneous 2014

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