Notes Online
Welcome to Notes Online.
We offer chapters and articles for individual purchase and we hope you benefit from using our Notes Online.
Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
Price
$19.80
Document Type
Article
Pages
9
Notes Online Home 2021 Tax Schools Day 2 Advanced year-end planning strategies for small businesses
Advanced tax planning with depreciation claims for SBE taxpayers
In this segment of the seminar notes we explore advanced tax planning with depreciation claims for SBE taxpayers. More specifically:
- Claiming an immediate deduction for depreciating assets in the 2021 year
- Claiming an immediate deduction for the second element during the 2021 year
- Claiming an immediate deduction for an SBE closing pool balance
- Benefits of ‘opting out’ of the SBE and immediate write-off concessions