The Path to Bifurcated Tangible Asset Depreciation Regime in Australia

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The Path to Bifurcated Tangible Asset Depreciation Regime in Australia

More than two decades after their adoption, the rationale the generous depreciation concessions for small business remains unclear. Several after-the-fact explanations have been suggested, with the most common being a form of compensation for the proportionally high tax compliance burden borne by sm...

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Bibliographic Details
Main Author:	Allen, Christina
Format:	Journal Article
Published:	Thomson Reuters 2022
Online Access:	http://hdl.handle.net/20.500.11937/89826

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