Australian accounting and tax depreciation, explained.
Depreciation affects more than your tax return. It shapes your balance sheet, your borrowing capacity, your licence compliance and your financial planning. Browse common questions by topic below.
Depreciation Basics
What depreciation is, why it matters, and the core concepts every owner should know.
View ›Instant Asset Write-off
Thresholds, eligibility and the timing benefit of an immediate deduction.
View ›New Zealand Depreciation
Investment Boost, IRD prescribed rates, low-value write-off and trans-Tasman groups.
View ›Disposing of Assets
Balancing adjustments, termination value and the tax bill that arrives on sale.
View ›Balance Sheet Integrity
How depreciation policy shapes the numbers lenders, insurers and boards rely on.
View ›Regulatory Compliance
NTA thresholds, licensing and the compliance risk that lives in the register.
View ›Depreciation Planning
Using the register to forecast CAPEX, cashflow and the timing of deductions.
View ›Depreciation Mistakes
The common errors, over-claiming, ghost assets, drifting spreadsheets, and how to avoid them.
View ›Working with Your Accountant
How owners and accountants share the work, and keep everyone on the same numbers.
View ›Entity Setup & Financial Years
Balance dates, substituted accounting periods, currency and entities with no tax jurisdiction.
View ›The information on these pages is general and educational. It does not constitute financial, tax, or legal advice. Tax laws, thresholds and eligibility criteria change regularly. Always consult a registered tax agent, accountant or financial advisor for advice specific to your circumstances.
The rules are complicated. Your depreciation software shouldn't be.
Dwindle is built on the same rules. Division 40, Division 43, instant asset write-off, pooling and more, all handled correctly, every time.