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| 30% Investment Allowance – ONCE-OFF! | 15 April 2009 |
The Federal Government has announced a temporary 30% Investment Allowance for most new assets either ordered or acquired between 13 December 2008 and 30 June 2009. This 30% allowance is claimed in addition to the normal depreciation claimed on assets. A minimum $1,000 capital spend is required for businesses with a turnover less than $2m, and a minimum capital spend of $10,000 for businesses with a turnover greater than $2m. Assets that qualify include motor vehicles (principally for business use), demo vehicles, plant and equipment, but software is excluded. | |
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