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House of Representatives

New Business Tax System (Capital Allowances) Bill 2001

New Business Tax System (Capital Allowances) Act 2001

New Business Tax System (Capital Allowances - Transitional and Consequential) Bill 2001

New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

[F1]
This measure is proposed in Taxation Laws Amendment Bill (No. 5) 1999 and pending further consideration by the Senate.

[F2]
These measures are proposed in Taxation Laws Amendment Bill (No. 5) 1999, and are pending further consideration by the Senate.


Explanatory Memorandum
Table of contents
  Glossary
  General outline and financial impact
  Chapter 1 - Capital allowances - core rules
  Chapter 2 - Capital allowances - cost rules
  Chapter 3 - Balancing adjustments
  Chapter 4 - Low-value and software development pools
  Chapter 5 - Primary production depreciating assets
  Chapter 6 - Capital expenditure of primary producers and other landholders
  Chapter 7 Capital expenditure that is immediately deductible
  Chapter 8 - Capital expenditure that is deductible over time
  Chapter 9 - Effective life and low-cost plant
  Chapter 10 - Capital allowances - finding tables
  Chapter 11 - Transitional provisions
  Chapter 12 - General consequential amendments
  Chapter 13 - Regulation impact statement
  Index
  Footnotes


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