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  • Capital allowances schedule



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    All funds that claim a deduction for the decline in value of a depreciating asset of more than $15,000 for tangible assets or $75,000 for intangible assets must complete a Capital allowances schedule 2009 (NAT 3424) and attach it to their Fund income tax return 2009. The Capital allowances schedule instructions 2009 (NAT 4089) will help you to complete the Capital allowances schedule 2009. The Guide to depreciating assets 2009 (NAT 1996) will assist you to claim a deduction for an asset's decline in value. Use this guide if the fund incurred other capital expenditure and you want to know whether you can claim a deduction for the expenditure.

    Last modified: 29 Jul 2020QC 21714