Income Tax Assessment Act 1997
If you pay an amount for 2 or more things that include at least one * depreciating asset, or that include a contribution to bringing a depreciating asset to its present condition and location, you take into account as part of its * cost only that part of what you paid that is reasonably attributable to the asset.
Ian buys 3 assets (one depreciating asset and 2 other assets) under the one transaction. He pays $30,000 for the 3 assets. $25,000 of that amount is reasonably attributable to the depreciating asset.
The first element of the depreciating asset's cost is $25,000.