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Capital allowances

Last updated 29 May 2019

Have you self-assessed the effective life of any depreciating assets acquired in the income year?

Answer Yes or No as appropriate.

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Did you recalculate the effective life for any of your depreciating assets this income year?

Answer Yes or No as appropriate.

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Total depreciation deducted for income year

Enter your depreciation expense deduction amount, calculated under section 40-25 of the ITAA 1997.

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Total section 40-880 deductions

Enter the total amount of the trust’s deductions allowable under section 40-880 of the ITAA 1997.

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Total Division 43 capital works deductions (special building write-off)

Enter the amount of your capital works deductions allowable under Division 43 of the ITAA 1997.

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QC58632