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Solution home Company Tax Return Company: Depreciation

Depreciation: Small business pool

Modified on: Tue, 4 Aug, 2026 at 9:05 AM

Question: Depreciation from small business pool does not transfer to Reconciliation for deduction.

Gudiance: 

Please note that if you have Depreciation under Label 10A and 10B, then 7W and 7F in the reconciliation section is not needed as per ATO rules.

ATO link:
https://www.ato.gov.au/forms-and-instructions/company-tax-return-2026-instructions/instructions-to-complete-the-company-tax-return-2026/items-6-to-14/6-expenses#XDepreciationexpenses




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