Guide to depreciating assets 2020
Guide to claiming the decline in value of capital assets used in gaining assessable income, such as a car or machinery.
Last updated 28 May 2020
How to download a copy of the guide to depreciating assets.
Find out who should use the Guide to depreciating assets 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 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.
When the taxation of financial arrangements rules apply to you and your depreciating assets.
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.
Records to keep for depreciating assets, low-value pools and rollover relief available under UCA.
Definitions for the most commonly used uniform capital allowances terms.
Where you can find more information and publications about Depreciating assets.
QC62653