Australia’s Capital Allowance Regimes Between 1915 and 1992: Tax Law Becomes an Instrument of Economic Policy

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Australia’s Capital Allowance Regimes Between 1915 and 1992: Tax Law Becomes an Instrument of Economic Policy

The depreciation rules for tangible assets in Australian’s income tax law have evolved in two distinct phases. From 1915 to 1992, legislative amendments sought to overcome the limitations of a rigid and limited depreciation system through gradual expansion of the depreciation regime to more and more...

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Bibliographic Details
Main Author:	Allen, Christina
Format:	Journal Article
Published:	2022
Online Access:	http://hdl.handle.net/20.500.11937/88845

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