Capital Allowances: identical or substantially identical depreciating assets

A curtain for the lounge room window, which measures 2.4m X 2m. The curtain is made of white lace material, is drawn by hand and is attached to the window frame by means of a timber curtain rod. The cost of the curtain and rod is $260. 2. A venetian blind for the kitchen window, which measures 1.6m X 1.2m. The blind is made of grey plastic, is comprised of individual slats connected by string, is drawn by a plastic wand and is attached to the window frame by means of metal catchments. The cost of the blind is $250. 3. A holland blind for the bedroom window, which measures 2m X 1.4m. The blind is made of continuous yellow canvass, is drawn by hand on a spring mechanism and is attached to the window frame by means of metal catchments. The cost of the blind is $270.