ATO·CWLTH·forms-and-instructions

WHO CAN Claim Deductions FOR THE Decline IN Value OF A Depreciating Asset

ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.

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https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2024/depreciating-assets-effective-life-cost-and-decline-in-value/who-can-claim-deductions-for-the-decline-in-value-of-a-depreciating-asset

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