Understanding the Capital Allowances Regime


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Date:
14 November 2019, Thursday

Time:
02.00 - 05.30PM
Venue:
60 Cecil Street, ISCA House, Singapore 049709

Details/ Promotion:
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Contact:
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Programme Synopsis

This half-day course aims to equip participants with:
  • the knowledge on various assets for which capital allowances can be claimed;
  • the mechanisms on computing the capital allowances; and 
  • the conditions to be fulfilled for claiming capital allowances. 

Programme Outline

  • What is Plant and Equipment?
  • Qualifying and Non-qualifying costs
  • S19 – Writing off assets over their prescribed useful life
  • S19A – Writing off over 1 year or three years
  • Writing off Low Value Assets
  • CA for assets on Hire Purchase
  • Sale or scrap of capital assets
  • S21 – Replacement of Fixed Assets
  • S24 – Sale of Plant and Machinery to related companies
  • Renovation and Refurbishment Costs (S14Q)
  • Deferring Capital Allowances
  • Various income treatment on unabsorbed Capital Allowances
  • Land Intensification Allowances (LIA)
  • Capital Allowances and Leases (Update on FRS 116)
  • Latest updates from IRAS

About the Presenter(s)/ Trainer(s)


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Ms A. Geetha
CA (Singapore) with Certificate for Practice, MBA (Investment and Finance)



Geetha is the founder partner of a Certified Public Accounting Firm. She has more than 20 years of experience in handling Singapore Tax issues and cross border tax issues.

She regularly trains and updates practising and non-practising CAs and the general public in related field on Singapore Income Tax. She has also lectured on the Singapore Income Tax and Planning for ACCA students and students aspiring to be Chartered Financial Planners (CFP).

She has authored revision kits for tax students and also acted as an appointed examiner for an Advanced Tax Paper.








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