Organisation Name Type Code Name of entity Line 1 Name of entity Line 1 - Inform the relevant field with the full title of an organisation's name by which it trades or is recognised under. Australian business number (ABN) Australian business number (ABN) - Inform the relevant field with the Australian Business Number (ABN) of the entity. Total cost of depreciating assets (excluding motor vehicles) - Assets each costing less than $1,000 Total cost of depreciating assets (excluding motor vehicles) - Assets each costing less than $1,000 - Inform the relevant field with the amount of total cost of all depreciating assets (excluding motor vehicles) that cost less than $1,000 each, excluding motor vehicles, and for which the taxpayer is claiming a deduction for decline in value for the first time this income year. Total cost of depreciating assets (excluding motor vehicles) - Assets each costing $1,000 or more Total cost of depreciating assets (excluding motor vehicles) - Assets each costing $1,000 or more - Inform the relevant field with the total cost of all depreciating assets that cost $1,000 or more each, excluding motor vehicles, and for which the taxpayer is claiming a deduction for decline in value for the first time this income year. Total cost of motor vehicles Total cost of motor vehicles - Inform the relevant field with the total cost of all motor vehicles when claiming a deduction for decline in value for the first time in the current income year. Have you self-assessed the 'effective life' of any of these assets Have you self-assessed the 'effective life' of any of these assets - Inform the relevant field to determine whether the taxpayer has self-assessed the 'effective life' of any of these assets. For most depreciating assets, taxpayers can choose either to work out the effective life themselves (self-assess) or to use an effective life determined by the Commissioner. If a taxpayer has adopted the Commissioner's effective life determination for all their depreciating assets, select No at this field. If the taxpayer has self-assessed the effective life of any of their depreciating assets, select Yes at this field. Only one of these fields should be selected, not both. Total cost of assets for which effective life self-assessed- Depreciating assets-excluding motor vehicles Total cost of assets for which effective life self-assessed- Depreciating assets-excluding motor vehicles - Inform the relevant field with the total cost of all depreciating assets (excluding motor vehicles) whose effective life has been self-assessed, and for which a deduction for decline in value has been claimed for the first time in the income year. Total cost of assets for which effective life self-assessed- Depreciating assets-motor vehicles Total cost of assets for which effective life self-assessed- Depreciating assets-motor vehicles - Inform the relevant field with the total cost of all motor vehicles whose effective life has been self-assessed and for which a deduction for decline in value has been claimed for the first time in the income year. Total assessable balancing adjustment amounts - Information from depreciating assets worksheet Total assessable balancing adjustment amounts - Information from depreciating assets worksheet - Inform the relevant field with the total assessable income from balancing adjustment events occurring for depreciating assets (this type of assessable income may arise if, for example, a depreciating asset was disposed of for more than its adjustable value). Do not include information about assets allocated to a low-value pool or assets that are deductible under the specific primary production provisions of the Uniform Capital Allowances regime. If there are no assessable balancing adjustment amounts this income year, leave the relevant field blank. Total deductible balancing adjustment amounts- Information from depreciating assets worksheet Total deductible balancing adjustment amounts- Information from depreciating assets worksheet - Inform the relevant field with the total deductible amount from balancing adjustment events occurring for depreciating assets (this type of deduction may arise if, for example, a depreciating asset was disposed of for less than its adjustable value). Do not include information about assets allocated to a low-value pool or assets that are deductible under the specific primary production provisions of the Uniform Capital Allowances regime. If there are no deductible balancing adjustment amounts this income year, leave the field blank. Total deduction for decline in value- prime cost method-Information from depreciating assets worksheet Total deduction for decline in value- prime cost method-Information from depreciating assets worksheet - Inform the relevant field with the total amount of deductions for decline in value calculated using the prime cost method. Do not include information about the decline in value of assets allocated to a low-value pool or assets that are deductible under the specific primary production provisions of the Uniform Capital Allowances regime. If there are no deductions for decline in value calculated using the prime cost method, leave the field blank. Total deduction for decline in value - diminishing value method-Information from depreciating assets worksheet Total deduction for decline in value - diminishing value method-Information from depreciating assets worksheet - Inform the relevant field with the total amount of deductions for decline in value calculated using the diminishing value method. Do not include information about the decline in value of assets allocated to a low-value pool or assets that are deductible under the specific primary production provisions of the Uniform Capital Allowances regime. If there are no deductions for decline in value calculated using the diminishing value method, leave the field blank. Total adjustable values at end of income year - Information from depreciating assets worksheet Total adjustable values at end of income year - Information from depreciating assets worksheet - Inform the relevant field with the total of the adjustable values of depreciating assets the taxpayer held as at the end of this income year. Closing pool balance for previous income year-Information from low-value pool worksheet Closing pool balance for this income year- Information from low-value pool worksheet Closing pool balance for previous income year-Information from low-value pool worksheet - Inform the relevant field with the closing balance of the taxpayer's low-value pool for the previous income year. Closing pool balance for this income year- Information from low-value pool worksheet - Inform the relevant field with the closing balance of the taxpayer's ;low-value pool for the income year. Total cost of low-cost assets allocated to pool- Information from low-value pool worksheet Total cost of low-cost assets allocated to pool- Information from low-value pool worksheet - Inform the relevant field with the total cost, as at the end of the income year, of all the low-cost assets allocated to a tax payer's low-value pool this income year. Show the cost before any adjustment for taxable use percentage. Total opening adjustable values of low-value assets allocated to pool - Information from low-value pool worksheet Total opening adjustable values of low-value assets allocated to pool - Information from low-value pool worksheet - Inform the relevant field with the total of the opening adjustable values of all low-value assets allocated to the taxpayer's low-value pool in this income year. Total Second element of cost amounts allocated to pool- Information from low-value pool worksheet Total Second element of cost amounts allocated to pool- Information from low-value pool worksheet - Inform the relevant field with the total of any amounts included in the second element of cost of assets in the low-value pool at the start of this income year and of low-value assets added to the pool in this income year. Amounts spent on improving an asset are an example of a second element of cost. Show the second element of cost total before any adjustment for taxable use percentage. Total termination values of pooled assets for which balancing adjustment event occurred- Information from low-value pool worksheet Total termination values of pooled assets for which balancing adjustment event occurred- Information from low-value pool worksheet - Inform the relevant field with the total of the termination values of assets in the taxpayer's low-value pool for which a balancing adjustment event occurred in the income year. Generally, the termination value is what you receive or are taken to have received for the asset as a result of a balancing adjustment event, such as the proceeds from selling the asset. Show the total termination value before any adjustment for taxable use percentage. Did you recalculate effective life for any of your assets this income year?- Recalculation of effective life Did you recalculate effective life for any of your assets this income year?- Recalculation of effective life - Inform the relevant field with appropriate code to establish whether the effective life of any depreciating assets has been recalculated by the taxpayer in the income year. Taxpayer's may recalculate the effective life of assets in certain circumstances if the effective life being used is no longer accurate. There are also circumstances where taxpayer's must recalculate the effective life of a depreciating asset. If a taxpayer has recalculated the effective life of any of their depreciating assets in the income year, select Yes for this field. If a taxpayer has not recalculated the effective life of any of their depreciating assets in the income year, select No for this field. Total opening adjustable values of assets for which effective life recalculated-Depreciating assets excluding motor vehicles- Recalculation of effective life Total opening adjustable values of assets for which effective life recalculated-Depreciating assets excluding motor vehicles- Recalculation of effective life - Inform the relevant field with the total opening adjustable value of any depreciating assets, excluding motor vehicles, whose effective life was recalculated this income year. Total opening adjustable values of assets for which effective life recalculated - Motor vehicles- Recalculation of effective life Total opening adjustable values of assets for which effective life recalculated - Motor vehicles- Recalculation of effective life - Inform the relevant field with the total opening adjustable value of any motor vehicles for which the effective life was recalculated this income year. Number of project pools - Project pools Number of project pools - Project pools - Inform the relevant field with the number of project pools. A separate project pool is required for each project. Total closing pool values for previous income year-Project pools Total closing pool values for this income year- Project pools Total closing pool values for previous income year-Project pools - Inform the relevant field with the total closing pool value of all of a taxpayer's project pools for the previous income year. Total closing pool values for this income year- Project pools - Inform the relevant field with the total closing pool value of all a taxpayer's project pools for this income year. The closing pool value of a project pool is the closing pool value for the previous year (if any) plus any project amounts allocated to the pool for the year less the deduction for project amounts for the year (worked out assuming the project operates wholly for a taxable purpose). Total amounts incurred for environmental assessments- Amounts allocated this income year Total amounts incurred for environmental assessments- Amounts allocated this income year - Inform the relevant field with the total of any amounts allocated to a project pool this income year which were incurred for environmental assessments for the project. If no such amounts have been allocated to a project pool, leave this field blank. Total mining capital expenditure and/or transport capital expenditure - Amounts allocated this income year Total mining capital expenditure and/or transport capital expenditure - Amounts allocated this income year - Inform the relevant field with the total of any amounts allocated to a project pool for mining capital expenditure or transport capital expenditure incurred this income year. If no such amounts have been allocated to a project pool, leave this field blank. Total of other project amounts- Amounts allocated this income year Total of other project amounts- Amounts allocated this income year - Inform the relevant field with the total of all other project amounts allocated to a project pool this income year. If there were no other project amounts allocated, leave this field blank. Total deduction for decline in value of intangible depreciating assets used in exploration or prospecting- Entities engaged in exploration or prospecting Total deduction for decline in value of intangible depreciating assets used in exploration or prospecting- Entities engaged in exploration or prospecting - Inform the relevant field with the total deductions for decline in value of intangible depreciating assets used in exploration or prospecting. If there were no deductions for depreciating assets used in exploration or prospecting, leave this field blank. Total deduction for decline in value of other depreciating assets used in exploration or prospecting- Entities engaged in exploration or prospecting Total deduction for decline in value of other depreciating assets used in exploration or prospecting- Entities engaged in exploration or prospecting - Inform the relevant field with the total deductions for decline in value of depreciating assets used in exploration or prospecting, excluding intangible depreciating assets. If there were no deductions for such depreciating assets used in exploration or prospecting, leave this field blank. Total gains from relevant hedging financial arrangements Total gains from relevant hedging financial arrangements - Inform the field with the total revenue gains from relevant hedging financial arrangements, which hedges an underlying item which is an asset subject to capital allowances (this means the gains or losses will be revenue in character and may be recognised over the life of the hedged item). Hedging tax timing election: Taxpayers may make a hedging tax timing election. This method allows gains and losses from certain hedging financial arrangements to be characterised and taxed in accordance with the tax treatment of the underlying item that is being hedged. This is of particular note in the present circumstances, where a hedging financial arrangement is entered into to hedge an underlying item which is an asset subject to capital allowances. For a hedging financial arrangement that hedges an underlying item which is an asset subject to capital allowances - a gain or loss will be revenue in character and may be recognised over the life of the hedged item. Total losses from relevant hedging financial arrangements Total losses from relevant hedging financial arrangements - Inform the field with total revenue losses from relevant hedging financial arrangements, which hedges an underlying item which is an asset subject to capital allowances (this means the gains or losses will be revenue in character and may be recognised over the life of the hedged item). Hedging tax timing election: Taxpayers may make a hedging tax timing election. This method allows gains and losses from certain hedging financial arrangements to be characterised and taxed in accordance with the tax treatment of the underlying item that is being hedged. This is of particular note in the present circumstances, where a hedging financial arrangement is entered into to hedge an underlying item which is an asset subject to capital allowances. For a hedging financial arrangement that hedges an underlying item which is an asset subject to capital allowances - a gain or loss will be revenue in character and may be recognised over the life of the hedged item. CAS Lodge Request [Abstract] ReportingParty [Abstract] ReportingPartyRelativePeriodDurationY0 [Abstract] ReportingPartyRelativePeriodDurationY0Minus1 [Abstract]