2001

Capital Allowances

Source: Western Australia

Published Date: 5 Apr 2001

 
This powerpoint presentation discusses the new Capital Allowances regime. Topics include: Core Provisions; Definition of First and Second Element Costs; Balancing Adjustments - Interaction with CGT; Low Value Software Development Pools; Primary Production Depreciating Assets; Immediately Deductible Capital Expenditure; Expenditure Deductible over time - Project Pools and Business Start-Up Costs.

Capital Allowances

Author(s): Christopher Hood CTA
Materials from this session:

Details

  • Published On:5 Apr 2001
  • Took place at:City West Function Centre, Perth

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons 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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