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Capital allowances: working through some of the issues

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Published on 01 Nov 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The new capital allowances regime in Div 40 Income Tax Assessment Act 1997 began operation on 1 July 2001.2 This article examines a few of the issues and concepts that arise in new div 40, using case studies, with the goal of highlighting some of the less obvious aspects of the new law.

Author profile

Prof Miranda Stewart CTA
Prof. Miranda Stewart, CTA, is a Professor at Melbourne Law School, The University of Melbourne and is an honorary Professor at the Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University. Recent books include Tax and Government in the 21st Century (Cambridge University Press, 2022), Death and Taxes (Thomson Reuters, 2022) with Michael Flynn KC and Income Taxation: Commentary and Materials (Thomson Reuters, 2023) with Graeme Cooper, Michael Dirkis and Richard Vann. - Current at 27 May 2024
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