shopping_cart

Your shopping cart is empty

Income tax – Core principles presentation

Member Price: Free
Non Member Price: Free
file_download Download

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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 02 Apr 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • core income tax provisions relevant to resources projects
  • treatment of expenditure (ie. timing and availability of deductions)
  • Section 8-1 deductions for revenue expenditure
  • Division 40 deductions for capital expenditure.

Author profile

Leonard Hertzman
Photo of author, Len HERTZMAN Len is an Assistant Commissioner in the ATO’s Tax Counsel Network and is based in Perth. He was previously a tax partner at Ashurst. Len is also a National and State Councillor of The Tax Institute and former chair of the National Tax Convention and National Resources Tax Conference program committees. - Current at 04 March 2022
Click here to expand/collapse more articles by Len HERTZMAN.

 

This was presented at Energy and Resources 101 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Key GST issues in energy and resource transactions

Author(s):  Lisa Chatfield

Materials from this session:

Income tax – Dealings in mining and exploration titles

Author(s):  Nick HEGGART

Materials from this session:

Stamp duty and resources transactions

Author(s):  Oliver Mailes

Materials from this session:

Income tax – Core principles

Author(s):  Len HERTZMAN

Materials from this session:

Further details about this event:

 

Copyright Statement