Tax Fundamentals – Depreciation rules and the uniform Capital Allowances regime

At the conclusion of this training, attendees should have an understanding of:

• how each of the relevant capital allowance rules applies;
• which capital rules apply depending on whether the taxpayer is in business or an employee; and
• the interaction between, and the priority rules for application of, the capital allowance rules relating to depreciating assets and capital works.

The currency of this resource material is at 2 June 2021.