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  • Foundations of Tax 2021-23 – Session 10: Capital allowances: Special rules & concessions AU RW

Foundations of Tax 2021-23 – Session 10: Capital allowances: Special rules & concessions AU RW

This session builds on Capital allowances: Core rules to identify and explain some of the key concessions that have been implemented in recent years. It also helps to round out the material from the first session by examining other common small business issues such as depreciating asset pools.

This session was recorded on 21 April 2022.
This session forms part of the Foundations of Tax Series.

Learning outcomes 

On successful completion of this topic, participants should be able to:
  • Demonstrate an understanding of the simplified depreciation and pooling rules for small business entities
  • Demonstrate an understanding of the instant asset write-off rules and concessions for small and medium sized businesses
  • Identify assets and businesses that are able to utilise the accelerated depreciation and the full expensing concessions  
  • Apply these issues in a practical context.


These concise sessions have been specifically designed for our online education platform, to ensure that you get an in-depth understanding of the fundamental tax topics in minimal time.

Tristan Webb 
Senior Tax and Superannuation Trainer, Chartered Accountants ANZ
Tristan has more than 25 years’ tax experience in organisations such as the Australian Taxation Office, PwC, CCH and HLB Mann Judd. He was the national tax director at Crowe Horwath immediately before joining Chartered Accountants ANZ. His role required a good working knowledge of tax and risk issues for mid-tier accounting firms operating in the small to medium enterprise (SME) sector. Tristan’s expertise is in company and trust taxation for SMEs and high net worth clients.


Topic: Tax

Sub-Topic: Business Tax, Employment Taxes - PAYE, PAYG & FBT, Income Tax, International Tax, State/Territory Taxes, Tax Administration

Format: Recorded Webinar

Proficiency Level: Foundation

CPD: Upto 1.5 hours