Capital Allowances
Capital Allowances
| Price (incl GST) |
| Institute members single price |
$123.75 |
| Non-Members single price |
$140.25 |
|
|
ePass discounted rates - find out more.
All delegates must be registered to be able to participate in training and to be eligible to receive qualifying hours
Seminar dates
This session will cover:
The general operation of the uniform capital allowances system
Definition of depreciating asset
The requirements for a depreciation deduction
Calculating the cost of depreciating assets
Assessing the effective life of depreciating assets
Calculating of prime cost and diminishing value capital allowance
Calculation of balancing adjustments
Pooling of depreciating assets
Definition of capital works
Relationship between Divisions 40 and 43
Records and accounting.
This session will enable participants to:
- Describe the general operation of the uniform capital allowances provisions
- Apply the provisions to claim depreciation deductions for the decline in value of depreciating assets.
A comprehensive set of course notes and accompanying PowerPoint slides will be provided.
Earn 1.5 CPE hours when you participate in this session.
Presenter
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Bruce Thomas
Tax Training Specialist
Institute of Chartered Accountants in Australia
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