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    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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    See also:

    • Taxation Ruling TR 98/9 - Income tax: deductibility of self-education expenses incurred by an employee or a person in business.
    • Guide to depreciating assets about deductions for decline in value, balancing adjustments and immediate deductions for certain depreciating assets.
      Last modified: 28 Jun 2018QC 55462