This powerpoint presentation discusses capital allowances, with a focus on: establishing the cost setting amount, over depreciated asset adjustment, successive application of over depreciated asset adjustment on subsequent acquisition, impact on depreciation rates and effective life, treatment of mining rights rights and ex-GBE assets, market valuation requirements, and cost base of exiting entities.
Miscellaneous
2003
Capital allowance ACA
Source: National
Published Date: 3 Feb 2003
Individual Session
Capital allowance ACA
Author(s):
Sid Hammell
,
Peter Murray CTA-Life
Materials from this
session:
Details
- Published By: Peter Murray CTA-Life, Sid Hammell
- Published On:3 Feb 2003
- Took place at:Peppers Fairmont Resort, Leura
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Tags
Miscellaneous
2003
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