Statutory Depreciation Regimes for Intangible Assets

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Statutory Depreciation Regimes for Intangible Assets

Currently, Australia’s uniform capital allowance system does not include a single mechanism for recognising the cost of intangible wasting assets. Instead, it has a number of separate and to some extent inconsistent regimes for different types of assets recognised by statute. It has been suggeste...

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Bibliographic Details
Main Author:	Allen, Christina
Format:	Journal Article
Published:	2021
Online Access:	http://hdl.handle.net/20.500.11937/84397

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