The depreciation schedule 043-03070030

Policy

Social Security Guide 4.7.1.30 Assessment of Business Deductions & Losses for Sole Traders & Partnerships

Social Security Guide 4.12.7.20 Allowable & Non-allowable Deductions

Legislation

Links to the Federal Register of Legislation site go to a 'Series' page. Select the ‘Latest’ version.

Social Security Act 1991, section 1075, Permissible reductions of business income

Income Tax Assessment Act 1997 Division 40 Depreciation