Depreciation expenses of small business entities

Modified on: Thu, 6 Nov, 2025 at 10:54 AM

The depreciation expenses of small business entities using the simplified depreciation rules need to be written as tax values at 6X Dedepreciationxpenses. This value should be equal or greater than sum of 10A Deduction for certain assets and 10B Deduction for general small business pool. No need to complete 7W and 7F in this case.

If 10A was not filled, the system won't validate it as per ATO rule - https://www.ato.gov.au/forms-and-instructions/company-tax-return-2020-instructions/information-statement-items-6-to-25?page=11#XDepreciationexpenses

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