Course overview

You may be able to claim depreciation for the decline in value of assets you own over time. This course covers what assets you can claim depreciation for and outlines the rules you may be able to use when claiming depreciation. It also looks at tools that help to calculate depreciation.

Steps Progress

Depreciation – the big picture

6 mins

Do I use depreciating assets in my business?

3 mins

Am I holding any depreciating assets?

4 mins

Can I use simplified depreciation for small business?

6 mins

Simplified depreciation: exclusions and other considerations

15 mins

Simplified depreciation: can I use the instant asset write-off?

5 mins

Simplified depreciation: using a small business pool

15 mins

Can I use general depreciation?

7 mins

Calculating depreciation using general depreciation rules

5 mins

General depreciation: ceasing to hold or use a depreciating asset

5 mins

General depreciation: low-value asset pool

9 mins

Can I use the capital works deduction or other special rules?

4 mins


2 mins

Related courses

1 mins

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