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- Foundations of Tax 2021-23 - Session 9: Capital allowances: Core rules AU RW
$109.09
non-member : $130.91
Description
Learning outcomes
On successful completion of this topic, participants should be able to:
- Explain the concept of depreciation (i.e. decline in value) and the conceptual framework of Division 40 ITAA97
- Demonstrate an understanding of the key concepts that must be utilised when calculating depreciation deductions including:
- Cost
- Effective life
- The prime cost and diminishing value methods
- Balancing adjustment event
- Apply these issues in a practical context.
This session forms part of the Foundations of Tax Series
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.