Immediate Deduction FOR Certain NON Business Depreciating Assets Costing 300 OR Less
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2019/deductions-for-the-cost-of-depreciating-assets/immediate-deduction-for-certain-non-business-depreciating-assets-costing-300-or-less
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