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Capital Allowances

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Published on 04 May 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

A new Capital Allowances regime is to commence on 1st July 2001. This paper provides a practical guide to this regime, including: First and second element costs; Holding a depreciated asset; Business establishment and capital raising expenditure; Balancing adjustments - interaction with CGT; Pooling and effective life.

Author profile

Wayne Manna CTA
Wayne is a Senior Tax Manager with PKF. - Current at 15 March 2005
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This was presented at 36TH SOUTH AUSTRALIAN CONVENTION - "WEATHERING THE REFORM STORM" .

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