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Small business and general business tax break - Things you need to know paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 17 Nov 09 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • qualifying assets
  • qualifying expenditure
  • investment commitment time
  • first use time
  • rate of deduction.

Author profile

Davide COSTANZO
Photo of author, Davide COSTANZO
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This was presented at Capital Allowances and Investment Allowance - Time Is Running Out! .

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Small business and general business tax break - Things you need to know

Author(s):  Davide COSTANZO

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Uniform capital allowances - Where are we now?

Author(s):  Alissa PARKER

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