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


The sampling rule is available to businesses that have a low-value pool.


If you are using the simplified depreciation rules, generally you will not use the UCA sampling rule for low-value pools. Under the simplified depreciation rules you can claim an immediate deduction for most depreciating assets costing less than $1,000 and pool most other depreciating assets.

You can use the simplified depreciation rules if you are a small business entity (2007-08 and later years).

You must use the simplified depreciation rules for income years where you were in the simplified tax system (2006-07 and earlier years).

For more information see

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    Last modified: 24 Feb 2012QC 17147