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Take a deep, comprehensive dive into the deductions allowed under Division 40 - Capital Allowances so you can confidently identify depreciating assets, holders, and calculate the decline in value to claim for tax depreciation purposes.

In this session, we cover:

Fundamental principles
Recent developments
Division 40 – Uniform Capital Allowances
- Steps to calculate decline in value
- Effective Life
- Intangible Assets
- Cost of a depreciating asset
- Low value pools and Simplified depreciation
- Balancing adjustments
Special rules:
- Blackhole Expenditure
- CGT Event K7
- Primary Production Assets
- Environmental protection activities
- Intangibles (e.g. software)
Practical Scenarios and Case Studies

Download resources below.

Date recorded: 1 October 2024

27:T521,

In this session, we cover:

Fundamental principles
Recent developments
Division 40 – Uniform Capital Allowances
- Steps to calculate decline in value
- Effective Life
- Intangible Assets
- Cost of a depreciating asset
- Low value pools and Simplified depreciation
- Balancing adjustments
Special rules:

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