Question: Where to input non-business related depreciation items in the Trust Tax Return? 

Solution: Non-business related depreciation items should be reported in 16P, 16R and 19 items under the Deduction section. Depreciation section is for business depreciation only. So it should be turned off if trust does not have business. 



ATO related link: https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2024-instructions/instructions-to-complete-the-trust-tax-return-2024/instructions-for-trust-tax-return-items-16-to-32/deductions-items-16-to-20