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49 Small business entity simplified depreciation

Last updated 12 February 2019

Only complete this item if the trust is a small business entity using the simplified depreciation rules.

To complete this item, use the amounts calculated for small business entity depreciation deductions at K item 5. Show at:

  • A Deduction for certain assets (costing less than $6,500), the total amount claimed relating to these assets
  • B Deduction for general small business pool assets, the total amount claimed relating to the general small business pool.