Low-value pools | Australian Taxation Office

Uniform capital allowance system for low-value pools

Working out low-value pool asset allocations, deductions, and pool balances.

Capital allowances: low-cost assets - sampling rule for small and large businesses

How the sampling rule applies to low-cost assets.

Capital allowances: low-cost assets - threshold rule for large business

How the threshold rule for low-cost assets of large businesses works.

Capital allowances: low-cost assets - threshold rule for small business

The threshold rule is available to businesses that aren't using the small business entity simplified depreciation rules.

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