Depreciation expenses



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Did you have depreciation as a business expense?

No, Go to Motor vehicle expenses.

Yes, If you have chosen to enter or continue in the STS at item S1, read on. Otherwise Go to Other businesses.


If you did not carry on a business in the income year, but in a prior year allocated assets to a general STS pool or long-life STS pool, do not include the STS pool deductions at this question. Show such deductions at item D15 on your tax return (supplementary section).

Last modified: 01 Sep 2006QC 18499