Tax for BAS Agents and Bookkeepers - Treatment of capital items both GST and income tax

Price (incl GST)
Single price $66.00

All delegates must be registered to be able to participate in training and to be eligible to receive qualifying CPD hours

Recording Preview

  • Small business entities and non-small business entities
    • Making the election to use SBE methodology
    • Consequences of electing small business accelerated depreciation
    • Changes in rules from 1 July 2016 and 2017
  • Depreciation
    • Div 328 and Div 40
  • Capital works - Div 43
  • Start up costs and wind up costs
  • Key differences between GST and Income tax treatment
  • Change in use of asset
    • Income tax consequences
    • GST adjustments
  • Disposal of capital items
    • Income tax adjustments
    • GST consequences
    • Related party transactions

Recordings of our Live Online sessions are also available which can be viewed 3 times. You can fast forward, rewind or pause the playback at any time (Note: If you stop playback this will count as a view).

CPD/CPE: 1 hour

This session is part of the following series

Tax for BAS Agents and Bookkeepers series 2017


Veronica Doody Veronica Doody
BBS (Accounting), LL.B, Dip Ed, CPA, CA. Senior Tax Trainer