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Tax write offs versus accounting write offs in an instant asset write off world paper


This paper covers:

  • High-level examples of tax-write offs versus accounting write-offs
  • What happens when the timing difference takes place?
  • Current year impacts in relation to trust - distributable and taxable income
  • Current year impacts to companies – dividends and franking accounts and
  • Commercial implications – matching tax and accounting treatment – how financiers look at financial statements.

Author profile

Stuart Glasgow CTA
Photo of author, Stuart Glasgow Stuart is a Partner at HID Group in Melbourne. He has over 20 years experience in chartered accounting. As a taxation specialist and commercial advisor for privately owned businesses and their owners, he has provided consulting services in all areas of taxation, including capital gains tax, structuring of businesses for asset protection and succession planning, business restructures, trusts and corporate tax issues. He also provides tax and commercial transaction support services. Stuart has been an active member of the Tax Institute, being a former National Councillor, Victorian State Councillor and member of various National and State Committees. - Current at 19 August 2021
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This was presented at The Tax Summit .

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