What Constitutes Plant and Machinery
13 September 2012
This article explores basic law and practice relating to plant and machinery relevant for the taxation unit at Technician level.
Trainee accounting technicians at the technician level preparing for assessment in the unit on taxation need knowledge of the basic law and practice relating to a variety of issues covered in the range statement and referred to in the performance criteria.
The issue of plant and machinery is surrounded with some interesting development of case law. There is no...