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Depreciation and capital expenses and allowances

How to claim the cost of capital assets over time, reflecting the asset's decline in value.

Simplified depreciation rules including instant asset write-off and the small business pool.

General depreciation rules set the amounts (capital allowances) that can be claimed based on the asset's effective life.

You may be able to claim an immediate deduction for the cost of eligible assets and improvements to existing assets.

Information on how businesses apply the Backing business investment rules to access and claim accelerated depreciation.

Work out if the capital works deduction applies to your activity.

Special rules apply to claiming deductions for certain depreciating assets and other business capital expenses.

Detailed information about depreciation and capital expenses and allowances.