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Optimising capital allowances in agribusiness paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 27 Apr 17 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • deductions for capital assets in a primary production business
  • Division 40 core rules (Subdivision 40-B)
  • Subdivision 40-F – primary production depreciating assets
  • Subdivision 40-G – capital expenditure of primary producers and other landholders
  • small business entities (Subdivision 328-D)
  • Division 43 capital works
  • purchase price apportionment
  • structuring.

Author profiles

William Laird
Jason Corderoy
Jason is a Senior Manager in the EY Private Client Service practice and has been with the firm since 2007. He focuses on providing tax and accounting advice to family businesses with particular focus on trusts, small business CGT concessions and Division 7A. Jason comes from an agribusiness family in Moree and has had a wide exposure to the agricultural industry. - Current at 01 March 2016
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Thomas Tulley CTA
Thomas has over 25 years experience in advising small and large businesses and family groups, including opportunities and pitfalls of their structures and transactions. He is a partner in EY, leading the Brisbane Tax Private Clients team. He focuses on providing families and businesses with tax, accounting, asset and estate structuring and succession advice, particularly taxation of trusts, private companies and CGT. - Current at 15 March 2021
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This was presented at Agribusiness .

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Individual sessions

The taxation of compensation amounts

Author(s):  Tom DELANY

Materials from this session:

Restructuring an existing agribusiness structure

Author(s):  John Ioannou

Materials from this session:

Optimising capital allowances in agribusiness

Author(s):  William Laird,  Jason Corderoy,  Thomas TULLEY

Materials from this session:

Further details about this event:

 

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