Depreciation deductions

Depreciation and capital allowances tool

Work out the deduction you can claim from a depreciating asset for capital allowances and capital works purposes.

Depreciation and capital expenses and allowances

Capital allowance measures contain the rules for calculating the decline in value of depreciating assets.

Effective life of an asset

Determine the effective life of an asset by working out how long it can be used to produce income.

General depreciation rules - capital allowances

General depreciation rules set the amounts (capital allowances) that can be claimed based on the asset's effective life.

Simpler depreciation for small business

Simplified depreciation rules including instant asset write-off and the small business pool.