Guide to depreciating assets 2021
Guide to claiming the decline in value of capital assets used in gaining assessable income, such as a car or machinery.
Last updated 27 May 2021
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.
Find out about Common-rate pools.
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).
Find out about records you need to keep for depreciating assets.
Definitions for the most commonly used uniform capital allowances terms.
Information on the guidelines for using the depreciating assets worksheet.
Where you can find more information and publications about Depreciating assets.
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