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DEDUCTIONS FOR CAPITAL EXPENDITURE

14

Capital allowance write-offs for non-SBE regime taxpayers 14.000

Depreciation (decline in value) 14.010

Depreciation flow chart 14.020

Depreciating assets costing $300 or less 14.030

Low-value pool 14.040

Software development pool 14.050

Selection of depreciation method 14.060

Balancing adjustment events 14.070

Rollover relief for certain CGT events 14.080

Luxury vehicles 14.085

Leases of luxury cars 14.088

Primary production 14.090

Mining, infrastructure and environmental protection 14.100

Blackhole expenditure 14.110

Effective life tables for depreciating assets 14.160

Temporary investment allowance deduction 14.180

Capital works 14.200

Research and development 14.500

Environmental expenditure 14.600 ...

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