- The relevant income tax return instructions or the Business and professional items instructions (NAT 2543-6.2001).
- The Guide to depreciation (NAT 1966-6.2001). This publication also includes a Depreciation worksheet and a Low-value pool worksheet to assist you in completing this schedule.
- Taxation Ruling TR 2000/18-Income tax: depreciation effective life
- Taxation Ruling IT 2685-Income tax: depreciation
To find out how to get these publications:
- visit our internet site at www.ato.gov.au
- ring our Publications Distribution Service on 1300 720 092 or
- visit an ATO office.