Guide to depreciating assets 2015
Guide to claiming the decline in value of capital assets used in gaining assessable income, such as a car or machinery.
Last updated 19 November 2015
How to download a copy of the guide to depreciating assets.
Find out who should use the Guide to depreciating assets 2015 and how to download or print a copy.
Abbreviations for the most commonly used uniform capital allowances terms.
Depreciating assets, deductions and uniform capital allowances rules, working out decline in value and effective life.
About uniform capital allowances and steps to follow to work out your deduction.
What is a depreciating asset, second-hand depreciating asset, and what depreciating assets are excluded from UCA.
General and specific rules for working out the decline in value of depreciating assets.
Find out when you can claim an immediate deduction for the cost of certain non-business depreciating assets.
Find out about the effective life of deprecating assets (how long it can be used for a taxable purpose).
Depreciating assets, who can claim them, work out the decline in value and when you can claim an immediate deduction.
About the cost of a depreciating asset, limitations or arrangements you need to take into account for decline in value.
Find out what happens if you no longer hold or use a depreciating asset.
About low value pools, when you can allocate depreciating assets and how to work out the decline in value.
About in-house software and claiming a decline in value deduction under UCA.
About common-rate pools and claiming a decline in value deduction under UCA.
Depreciating assets used in primary production and the special rules for working out the decline in value.
When you can claim capital expenditure deductions under uniform capital allowances (UCA).
Eligibility for small business entity concessions, simplified depreciation rules, and rollover relief.
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