Capital Allowances: Applied Topics

Build on your tax depreciation fundamentals knowledge by applying the rules in practical but curly situations.

In this session, we cover: 

• Capital Allowances – Recap on core rules

  • Capital Allowances – Framework

  • Small Business Depreciation – Subdivision 328-D

• Deductions for primary producers & landholders

  • Primary Production – Water Facility (Subdiv 40-F)

  • Subdivision 40-G – Landcare Operations

• Immediate deductions for certain capital expenditure

  • Subdivision 40-H – Immediately Deductible Capital Expenditure

  • Environmental Protection Activities – s40-755

• Other capex deductible over time (incl. s40-880)

  • Subdivision 40-I – Capital Expenditure Deductible Over Time: Project Pools

  • Subdivision 40-I – The Catch-All: s40-880

• Capital works (Division 43)

  • Capital Works – Division 43

  • Construction Expenditure