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Capital expenditure – seeking simplicity in a complicated concept paper

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Published on 12 May 22 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • Summary of Outcomes
  • General Deduction Provision
  • Mussalli (2021)
  • Healius (2020)
  • Sharpcan (2019)
  • AusNet (2015)
  • Origin Energy (2020).

Author profile

Paul Mills
Paul Mills worked in the PwC corporate tax practice for 20 years, for the main part focusing on mining and energy clients. In his last seven years at PwC, Paul ran the national tax education program, which has allowed the development of technical expertise in a broad range of corporate tax matters. Paul is now operating a tax consulting business of his own, PBM Tax Pty Ltd. - Current at 18 January 2024
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