Depreciation, in depth.
Practical writing on Australian tax depreciation and the financial decisions it touches, for business owners, accountants and finance teams.
Investment Boost and the First-Use Date Trap
New Zealand's Investment Boost gives a 20% upfront deduction on eligible new assets. The rule that catches registers out is not the rate, it is the date: eligibility runs off when the asset was first used, not when it was bought.
The Federal Budget: An Advisory Opportunity
The federal budget is announced each May, and the client questions that follow can only be answered well with accurate, current data in your fixed asset register. The announcement is when the gaps tend to show.
Borrowing Against Your Balance Sheet When Your Assets Have Disappeared
A business that carries assets on its balance sheet presents very differently to a lender than one that appears to own nothing. Many Australian SMEs look asset-light purely because of how they have recorded depreciation, and it is costing them borrowing capacity.
Division 328-D SBE Pooling: The Simplification That Creates Complexity
Pooling is a genuine tax simplification for eligible small businesses. For almost every other purpose, insurance, borrowing, CAPEX planning, licensing, it quietly reduces the quality of the business’s financial infrastructure.
QBCC, NTA Thresholds, and the Fixed Asset Register You Cannot Afford to Get Wrong
Queensland’s QBCC imposes Minimum Financial Requirements on every licensed contractor, built on a single metric: Net Tangible Assets. Depreciation policy affects licence status more directly than most realise.
The rules are complicated. Your depreciation software shouldn't be.
Division 40, Division 43, instant asset write-off, pooling and more, all handled correctly, every time.