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Project pools presentation

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Non Member Price: $15.00

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Published on 15 Oct 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • a short history to the project pool rules?
  • expenditure that qualifies for deduction
  • identifying a 'project' ?
  • implications that flow from identifying a project
  • factors relevant in assessing if a taxpayer has one or multiple projects
  • the importance of appropriately identifying projects
  • when, if at all, does a taxpayer reassess the effective life of a project
  • the effect of asset sales and the sale of subsidiaries.

Author profile

James Macky CTA
James is a Partner with KPMG, and has been advising on corporate and international tax for over 20 years. In recent years, James has worked with clients in the finance, manufacturing, entertainment and natural resources sectors to manage their tax obligations in relation to international tax matters as they relate to acquisitions, divestments, permanent establishment, withholding tax and on-going residency issues. James is a regular presenter for The Tax Institute and other industry tax bodies. - Current at 13 January 2023
Click here to expand/collapse more articles by James MACKY.

 

This was presented at 2014 National Resources Tax Conference .

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