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03 Apr 1212 Small business concessions: changes to simpler depreciation rules from 2012-13

For information from the ATO about changes to the simpler depreciation rules which apply from 2012-13, including:

  • increase in the small business instant asset write-off threshold from $1,000 to $6,500
  • consolidation of the long-life small business pool and the general small business pool into a single pool to be written off at one rate
  • accelerated initial deduction for motor vehicles acquired in 2012-13 and subsequent years

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