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New Rules: New Traps

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

This seminar paper discusses Black Hole expenditure. This expenditure is incurred in a business context for which there is no tax relief either by way of deduction (immediate or over time) or capital loss.

Author profile

Antony Baxter
Tony is a Partner in the Australian Research & Development Tax Concession practice of PricewaterhouseCoopers based in Melbourne. He is a chartered accountant with over 35 years experience in income tax. - Current at 08 July 2007
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This was presented at Uniform Capital Allowance System .

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Individual sessions

Uniform Capital Allowance System: Blackholes

Author(s):  Tony BAXTER

Materials from this session:

Uniform Capital Allowances: New Traps, New Rules

Author(s):  Carl DILENA

Materials from this session:

Uniform Capital Allowances: Core Provisions

Author(s):  Michelle HERRING

Materials from this session:

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