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Guide to depreciation 2000

Guide to claiming the decline in value of capital assets used in gaining assessable income, such as a car or machinery.

Last updated 27 September 2005

If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. This guide explains whether you can claim a deduction and how to calculate it.

The guide is provided in Portable Document Format (PDF): download the Guide to depreciation 2000 [PDF, 913kB] here.

QC27687