Immediate Expensing Rules: Good Tax Policy?
Over the course of the last two federal budgets (April 16, 2024 and November 4, 2025), the rules for claiming Capital Cost Allowance (CCA) have been uncertain. The proposal to extend immediate expensing rules for certain acquired assets were paused for over a year and then re-introduced in a series of four complex measures which together with new rules for Scientific Research and Experimental Development have become known as the “Productivity Super-Deduction”. A backdrop appears below. The key question: will this complexity be effective as an economic stimulator?2017 Federal Budget Overview
The Devil Is in The Details: Budget 2017 Gives to Some, But Small Business Pays More Again.
2017 Budget Overview: Specific Tax Provisions for Investors
Review specific tax provisions for investors announced by the Government in the 2017 Federal Budget.
2017 Budget Overview: Specific Tax Provisions for Business
New 2017 federal budget includes business tax provisions addressing tax changes for business income.
2017 Budget Overview: Specific Tax Provisions in GST
Review specific tax provision in GST news, announced by the Government in the 2016 Federal Budget.
2017 Budget Overview: Tax Changes for Families
Review tax changes for families announced by the Government in the 2017 Federal Budget.
2017 Budget Overview: Additional Tax Provisions
Review additional tax provisions announced by the Government in the 2017 Federal Budget.
