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

Learn about the key concessions and issues in capital allowances for small businesses. This session builds on Capital allowances: Core rules and examines depreciating asset pools. Recorded on 21 April 2022.

$109.09

non-member : $130.91

Description

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.

The Benefits

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.

Presenter