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Low Value Pool – Under UCA, low-cost assets and low-value assets (less than $1,000) can be allocated to low-value pool.
Once having allocated an asset to a low-value pool, it is not necessary to work out its adjustable value or decline in value separately. Only one annual calculation for the decline in value for all of the depreciating assets in the pool is required.
Working out the deduction for the decline in value of depreciating assets in a low-value pool using a diminishing value rate of 37.5%. For the income year in which you allocate a low-cost asset to the pool you work out its decline in value at a rate of 18.75% or half the pool rate. Halving the rate recognises that assets may be allocated to the pool throughout the income year. This eliminates the need to make separate calculations for each asset based on the date it was allocated to the pool.
300 immediate write-off[
From 1 July 2001, individual assets costing $300 or less are entitled to an immediate deduction for such items of plant purchased after 1 July 2000.
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推荐一盘我最喜欢的专辑 ---《 the Corrs unplugged 》 (2010-1-10) kimi 
发表于 2013-4-10 14:01
