Miscellaneous 2006

Capital allowances - how they apply now

Source: National

Published Date: 6 Apr 2006

 

Has Division 40 thrown up additional issues compared to the depreciation/amortisation regimes previously applying? This presentation covers the following topics:

  • an overview of the post-Ralph changes
  • assessing and reassessing effective life
  • are the 'Plant' concepts relevant under Division 40
  • interaction with CGT, Div 43 and tax consolidation
  • addressing black holes through Division 40 - a missed opportunity.

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Individual Session

Capital allowances

Author(s): Michael Hennessey CTA
Materials from this session:

Details

  • Published By: Michael Hennessey CTA
  • Published On:6 Apr 2006
  • Took place at:Gold Coast Convention and Exhibition Centre, Broadbeach, Qld

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