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Core Provisions: What You Need To Know

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Published on 10 Aug 01 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses the Uniform Capital Allowances provisions of the new regime are contained in Subdivision 40-B. These provisions are predominantly based on the current rules for depreciating plant and equipment. Some conceptual changes have occurred in order to consolidate numerous existing capital allowance regimes and to simplify the law.

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Michelle HERRING
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This was presented at Uniform Capital Allowance System .

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Uniform Capital Allowance System: Blackholes

Author(s):  Tony BAXTER

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Uniform Capital Allowances: New Traps, New Rules

Author(s):  Carl DILENA

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Uniform Capital Allowances: Core Provisions

Author(s):  Michelle HERRING

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