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Table Of Contents

DEDUCTIONS FOR THE COST OF DEPRECIATING ASSETS
THE UNIFORM CAPITAL ALLOWANCE SYSTEM
WHAT IS A DEPRECIATING ASSET?
WORKING OUT DECLINE IN VALUE
EFFECTIVE LIFE
THE COST OF A DEPRECIATING ASSET
LOW-VALUE POOLS
IN-HOUSE SOFTWARE
COMMON-RATE POOLS
PRIMARY PRODUCTION DEPRECIATING ASSETS
CAPITAL EXPENDITURE DEDUCTIBLE UNDER THE UCA
Landcare operations
Electricity connections and phone lines
Environmental protection activities
Mining and quarrying, and minerals transport
Project pools
Business related costs – section 40-880 deductions
SMALL BUSINESS ENTITIES
RECORD KEEPING
COMPLETING THE CAPITAL ALLOWANCES SCHEDULE 2008
GUIDELINES FOR USING THE DEPRECIATING ASSETS WORKSHEET
GUIDELINES FOR USING THE LOW-VALUE POOL WORKSHEET
WORKSHEET 1: DEPRECIATING ASSETS
WORKSHEET 2: LOW-VALUE POOL
INDEX
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NAT1996 Guide to Depreciating Assets 2008

NAT1996 Guide to Depreciating Assets 2008

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Published by chicanaheno

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Published by: chicanaheno on Aug 20, 2012
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