Effective Application of Australia’s Uniform Capital Allowance Regime - August 2025 (3 Hours of CPD) 1 Hour CPD Division 296

Division 296

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Purchase and sale transactions of investment and business assets

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Effective Application of Australia’s Uniform Capital Allowance Regime - August 2025 (3 Hours of CPD) 1 Hour CPD Division 296Depreciation 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