This presentation covers:
- a short history to the project pool rules?
- expenditure that qualifies for deduction
- identifying a 'project' ?
- implications that flow from identifying a project
- factors relevant in assessing if a taxpayer has one or multiple projects
- the importance of appropriately identifying projects
- when, if at all, does a taxpayer reassess the effective life of a project
- the effect of asset sales and the sale of subsidiaries.