Primary production Income tax 2017

Optimising capital allowances in agribusiness

Source: QLD

Published Date: 27 Apr 2017

 

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This paper covers:

  • deductions for capital assets in a primary production business
  • Division 40 core rules (Subdivision 40-B)
  • Subdivision 40-F " primary production depreciating assets
  • Subdivision 40-G " capital expenditure of primary producers and other landholders
  • small business entities (Subdivision 328-D)
  • Division 43 capital works
  • purchase price apportionment
  • structuring.

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