SUPERSIZE
- Odometer91,000 km
- TransmissionAutomatic
- BodyVan
- FuelDiesel
316 Cdi motor 2 - 1200 x 600 solar roof panels 12 months registration - new tyres tv arial connection and side pole 84 cm sony bravia flat screen tv fully adjustable 180...
Temporary full expensing let eligible Australian businesses immediately deduct the full cost of eligible depreciating assets—but the party ended on 30 June 2023.
You generally qualified if your aggregated turnover was under $5 billion, and if you were under $50 million you could include second‑hand assets.
Assets had to be first held after 6 Oct 2020 and first used or installed ready for use by 30 Jun 2023; capital works stayed out, and the usual car depreciation limit still capped passenger vehicles.
Leases don’t count as ownership, and add‑ons like stamp duty, rego and financing charges aren’t part of the write‑off base.
Small businesses using simplified depreciation could also write off their pool balance for income years ending before 30 June 2023.
It’s now expired, so check the current instant asset write‑off rules and have a word with your accountant before you expense the office toaster.
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