Statutory depreciation regimes for intangible assets
Source: Australian Tax Forum Journal Article
Published Date: 1 Jul 2021
Currently, Australia's uniform capital allowance system does not include a single mechanism for recognising the cost of intangible wasting assets. Instead, it has a number of separate and to some extent inconsistent regimes for different types of assets recognised by statute.
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- Published By: Christina Allen
- Published On:1 Jul 2021
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