TaxBanter October 2026 Special Topic: Capital allowances deep dive

Many of the recent incentives and allowances were temporary in nature and have now ceased, but the disposal or a change in the use of a relevant asset will have an impact for the entity that had the tax benefit of the expenditure.

The range of capital allowances, i.e. allowing a tax deduction for capital expenditure whether immediately or over a number of years, has increased substantially in recent years. Capital allowances are an incentive to invest in income-producing assets and are tailored to large national and multi-national industries and to small businesses that find it difficult to maintain a fixed asset register.
Many of the recent incentives and allowances were temporary in nature and have now ceased, but the disposal or a change in the use of a relevant asset will have an impact for the entity that had the tax benefit of the expenditure.

In this session we consider:

• The common rules for the capital allowances regime
• The range of incentives and concessions available and applicable qualifying thresholds
• The special rules for small business entities and restrictions
• The consequences of having used Temporary Full Expensing
• The capital works deduction.

Investment

Individual - $195 ex GST incl
Team - $585 ex GST (up to 6 team members)

If you do not already have an account, please create one here to:

• Register a team
• Access the 25% discount for the full year series!
   

Date & Details

Wednesday, 7 October 2026

11:00am - 12:30pm AEST (NSW, QLD, VIC, TAS, ACT)
10:30am SA, NT
9:00am WA

What we cover

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