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Notes Online Home 2022 Tax Schools Day 2 Year-end planning strategies for business in 2022
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 2022 year
  • Claiming an immediate deduction for the second element during the 2022 year
  • Claiming an immediate deduction for an SBE closing pool balance
  • Benefits of ‘opting out’ of the SBE and immediate write-off concessions
  • Case study showing tax savings for maximised depreciation claims

Chapters and Articles in 2022 Tax Schools Day 2