Depreciating assets | Australian Taxation Office

Uniform capital allowance system: changing a depreciating asset's effective life

How and when you can recalculate the effective life of a depreciating asset.

Uniform capital allowance system: disposal of a depreciating asset

How to account for the disposal of a depreciating asset.

Uniform capital allowance system - calculate decline in value

Work out how to calculate decline in value of depreciating assets and estimate effective life.

In-house software

Expenses for in-house software may be deducted in a number of different ways depending on the circumstances.

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