Miscellaneous 2009

Capital allowances update - Blackhole expenditure

Source: Victoria

Published Date: 1 Apr 2009

 

This presentation provides an overview of the current issues in respect of blackhole expenditure deductions under section 40-880 relating to restructures and conventional capital expenditures that may be incurred by corporate taxpayers, including:

  • the ATO's approach to the treatment of intangibles
  • treatment in respect to off-shore transactions
  • tax consolidation interaction issues.

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