Legislation

TAA 1953 s F - SMALL BUSINESS ENTITIES 140 Small business entities choosing simplified depreciation 141 Eligible entities 143 Eligible assets 144 Applying temporary full expensing under simplied depreciation rules 149 Small business entity example 151 Example 12 - small business depreciation deductions in the 2020-21 income year 152 Small business entities not using simplified depreciation 154 Example 13 - small business entity not using simplified depreciation 156 Part G - INTEGRITY ISSUES 160 Relying on this Ruling This publication is a public ruling for the purposes

ATO documents that consider TAA 1953 s F - SMALL BUSINESS ENTITIES 140 Small business entities choosing simplified depreciation 141 Eligible entities 143 Eligible assets 144 Applying temporary full expensing under simplied depreciation rules 149 Small business entity example 151 Example 12 - small business depreciation deductions in the 2020-21 income year 152 Small business entities not using simplified depreciation 154 Example 13 - small business entity not using simplified depreciation 156 Part G - INTEGRITY ISSUES 160 Relying on this Ruling This publication is a public ruling for the purposes