Effective Application of Australia’s Uniform Capital Allowance Regime - August 2025 (3 Hours of CPD)

Depreciation after TFE – Business as usual? The temporary full expensing (TFE) rules allowed taxpayers to write-off eligible assets between October 2020 and June 2023. Now that TFE is over, it is time for a refresher on the “normal” depreciation rules.

This masterclass covers:

• The TFE rules, as they applied until 30 June 2023
  
• The capital allowance rules in Division 40
  
• The SBE pooling rules in Subdivision 328-D
  
• The instant asset write-off threshold (this week)
  
• Disposing of assets or changing their use
  
• The temporary boost deductions
  
• How these rules interact
  
• And much, much more...
  

What's Included?

• 3 Hours of CPD
• 90 Days of Recording Access (Unlimited Views) 
• Session Slides