Repairs & Maintenance – Deductibility Uncertain (Webcast)
- The tests established by the courts to distinguish between capital and revenue expenditure
- The process developed by the courts to determine the deductibility of repairs and maintenance expenditure
- The relevant court cases
- Repair of recently acquired assets
- Expenditure on leaky homes
- Earthquake strengthening expenditure
- The treatment of demolition costs
- The treatment of expenditure on existing buildings
In each area we will review the law and its application as well as a working through practical examples to illustrate that issue.
Upon satisfactory completion of this activity you will be able to:
- understand the rules and principles better
- identify relevant tax issues
have a greater awareness of tax implications in each of the areas
Total CPD hours: 3
Suited to:
This course will be suited to intermediate through to advanced accountants in public practice who are dealing with SMEs. It will
also be suitable for corporate accountants of SMEs.
Presenter:
Mike Hadwin, Director, Symmetry Advisory
Mike is a regular presenter for TEO Training. You’ll learn from Mike’s 30-plus years of tax experience as a public CA and
facilitator. His clear presentation style enables you to quickly understand and apply practical learning concepts to common
situations you may face in your role.
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24 September 2019
9:30 am - 12:30 pm