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Statutory depreciation regimes for intangible assets

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Published on 01 Jul 21 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Currently, Australia’s uniform capital allowance system does not include a single mechanism for recognising the cost of intangible wasting assets. Instead, it has a number of separate and to some extent inconsistent regimes for different types of assets recognised by statute.

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Christina Allen
Christina work for School of Business and Law, Edith Cowan University and School of Law, University of Western Australia. - Current at 15 April 2020
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