Capital Allowances (Depreciation) Applied and SME Topics

Master capital allowance deductions in this second of a two part series that will provide a comprehensive overview and give you the tools to expertly navigate these provisions

Capital allowance deductions are a recurring theme and major source of value for most small businesses

In Part 2 we will cover the following

• Session 1 recap – Basics
• Applied concepts

• Immediately deductible expenditure
• Pooling – General
• Pooling – Specific (small business, primary production, mining, software, project specific)
• Blackhole expenditure

• Other Division 40 limitations
• Division 43 construction expenditure – What, why and how can you deduct
• Interaction between Division 40, 43 and Capital Gains Tax
• Why you might not choose to depreciate assets as quickly as possible

Click here for Part 1 – Overview & basic concepts (who is entitled to depreciation deductions, rates & instant asset write off opportunities)

This On Demand recording Includes: 

• Recording of the Live Webinar, which can be viewed multiple times, for as long as required 
• Presenters contact details for follow up questions 
• CPD Quiz
• CPD Certificate 
• CPD Report – Logged automatically 
• PowerPoint Presentation
• Verbatim Transcript, with Searchability
• Supporting Documentation