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Capital Allowances and ACA presentation
Published on 18 Jul 03 by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers the following issues:
- impact on depreciation rates and effective life
- treatment of mining rights and ex-GBE assets
- establishing the cost setting amount
- successive application of over depreciated asset adjustment on subsequent acquisition
- over depreciated asset adjustment
- market valuation requirements.
Author profile
Ronen Vexler
Ronen is a Partner in PwC’s Tax Reporting & Strategy practice. He has significant experience advising clients on all aspects of tax management, from developing and embedding Tax Strategies, Policies and Technology through to reviews of specific tax processes and controls. He has a deep knowledge of the Australian Taxation Office’s (ATO’s) compliance strategies, and in particular, the ATO’s expectations for tax risk management and governance. He has worked extensively with a broad range of clients to develop and document the systems and processes necessary to meet these expectations.
- Current at
04 March 2021
This was presented at Consolidation Intensive .
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Mergers and acquisitions - due diligence
Author(s): Tony STOLAREKMaterials from this session:
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Calculating ACA Steps
Author(s): James TARGETTMaterials from this session:
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Valuation in Tax Consolidation Methodologies
Author(s): Geoffrey SHARPE, John JENKINMaterials from this session:
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Capital Allowances and ACA
Author(s): Ronen VEXLERMaterials from this session:
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Treatment of Trusts and Partnerships
Author(s): Adrian O'SHANNESSYMaterials from this session:
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Loss Integrity and Value Shifting Interface
Author(s): Glenn DAVIESMaterials from this session:
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The First Head Company Tax Return & Notifications
Author(s): Peter COAKLEYMaterials from this session:
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Tax Losses: Eligibility, SBT & Available Fractions
Author(s): Richard BUCHANAN, Greg HOWESMaterials from this session:
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Dealing with Joint and Several Liability
Author(s): Justin CHERRINGTONMaterials from this session:
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Update on Critical Technical and Commercial Issues
Author(s): Frank DRENTHMaterials from this session:
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Exiting a Consolidated Group
Author(s): Cameron RIDERMaterials from this session:
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Accounting for Tax Consolidation
Author(s): Kris PEACHMaterials from this session:
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The Single Entity and Entry History Rules
Author(s): Grant CATHROMaterials from this session:
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Multiple Entry Consolidated Groups and their Members
Author(s): Duncan R C BAXTERMaterials from this session:
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