This is a remote seminar held via the Webinar.net platform, a recording will be made available for up to 12 months, please follow the prompts in your login details email.
This session is from 11:00am to 1:00pm AEST
The objective of this online presentation is to provide you with a detailed analysis of the tricks and traps associated with ensuring that your clients’ deductions for depreciation and capital allowances are optimised. The presentation will focus specifically on:
Topics Covered:
- The presentation will assist participants to understand:
- The operation of the instant asset write off (IAWO) and the former temporary full expensing (TFE) for SBE, MBE and non-SBE taxpayers – acquisitions, rollovers and disposals.
- The depreciation options for taxpayers not carrying on a business including employees and rental property owners.
- The operation of the capital works provisions and the availability of deductions under Division 43 ITAA97.
- The special capital allowance provisions for low-value pools, primary production assets and project pools.
- Other capital allowance provisions including deductions for business-related costs (black-hole expenditure).
Meet Your Speaker, Tom Delany
Tom Delany, CTA, is the principal of Tax Partner Pty Ltd, which provides tax training, and tax consultancy services to accounting and legal firms including a wide range of tax advisory services such as high-level tax planning in addition to preparing tax advices, private ruling requests and objections on a variety of tax related topics. Tom holds a Master of Taxation from the University of New South Wales, a Bachelor of Business (with Distinction) from the University of Southern Queensland, is a FCA, FIPA, Tax Agent, Chartered Tax Adviser and recipient of the 2019 SME Tax Adviser of the Year Award.
