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Capital allowances
Published on 31 Aug 01 by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper uses case studies to analyse what a depreciating asset is; how to hold a depreciating asset; ownership and leasing; depreciating rates; effective life; pooling assets; project pools; black holes; balancing adjustments and the transition to Div 40.
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M STEWART
This was presented at 40TH ANNUAL VICTORIAN STATE CONVENTION .
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