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    Australia’s Capital Allowance Regimes Between 1915 and 1992: Tax Law Becomes an Instrument of Economic Policy

    88668.pdf (204.4Kb)
    Access Status
    Open access
    Authors
    Allen, Christina
    Date
    2022
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Allen, C. 2022. Australia’s Capital Allowance Regimes Between 1915 and 1992: Tax Law Becomes an Instrument of Economic Policy. Australian Tax Review. 51 (1): pp. 25-50.
    Source Title
    Australian Tax Review
    ISSN
    0812-695X
    Faculty
    Faculty of Business and Law
    School
    Curtin Law School
    Remarks

    Reproduced with permission from the publisher.

    This article was first published by Thomson Reuters in the Australian Tax Review and should be cited as Allen, C., Australia’s Capital Allowance Regimes Between 1915 and 1992: Tax Law Becomes an Instrument of Economic Policy, 2022, 51, Aust. Tax Rev, 25. For all subscription inquiries please phone, from Australia: 1300 304 195, from Overseas: +61 2 8587 7980 or online at legal.thomsonreuters.com.au/search

    The official PDF version of this article can also be purchased separately from Thomson Reuters at http://sites.thomsonreuters.com.au/journals/subscribe-or-purchase.

    This publication is copyright. Other than for the purposes of and subject to the conditions prescribed under the Copyright Act 1968 (Cth), no part of it may in any form or by any means (electronic, mechanical, microcopying, photocopying, recording or otherwise) be reproduced, stored in a retrieval system or transmitted without prior written permission. Enquiries should be addressed to Thomson Reuters (Professional) Australia Limited. PO Box 3502, Rozelle NSW 2039. legal.thomsonreuters.com.au

    URI
    http://hdl.handle.net/20.500.11937/88845
    Collection
    • Curtin Research Publications
    Abstract

    The depreciation rules for tangible assets in Australian’s income tax law have evolved in two distinct phases. From 1915 to 1992, legislative amendments sought to overcome the limitations of a rigid and limited depreciation system through gradual expansion of the depreciation regime to more and more types of tangible assets and at the same time develop the depreciation rules into a tool for economic intervention. A partial consolidation of the rules in 1992 marked the beginning of a shift in depreciation policy to become a tool in a broader neoliberal agenda. This article explores the evolution of the depreciation rules for tangible assets in the initial seven and a half decades. The history of depreciation rules in this period provides useful insights into the view of Australian governments on both sides of the political divided of tax law as a tool to achieve economic policy objectives.

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