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Instant Asset Write-Off Record Example

Example document for Instant Asset Write-Off Record. Use this as a reference when creating your own.

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Document: Instant Asset Write-Off Record

Example Document

Last updated 7/30/2026

Instant Asset Write-Off Record

Business Name: Smith's Plumbing Services ABN: 12 345 678 901 Financial Year: 2023-2024 Prepared By: John Smith

Asset Details

Date Purchased: 15/08/2023 Supplier Name: Sydney Tools Pty Ltd Supplier ABN: 98 765 432 109 Tax Invoice Number: INV-88392 Description of Asset: 18V Cordless Hammer Drill Kit (Brand: Makita, Model: DHR242Z, Serial: 123456)

Cost Analysis

Total Cost (Inc GST): $550.00 GST Included: $50.00 Cost (Ex GST): $500.00

Usage and Installation

Date First Used / Installed Ready for Use: 15/08/2023 Primary Business Use: Drilling into concrete and masonry for pipe installations Estimated Business Use Percentage: 100%

Deduction Calculation

Total Cost Ex GST: $500.00 Private Use Adjustment: $0.00 Claimable Deduction Amount: $500.00

Evidence

Invoice/Receipt Attached: [X] Yes [ ] No Photo of Asset Attached: [X] Yes [ ] No

Notes

Picked up from warehouse in person. Paid via business debit card.


Declaration: I declare that this asset was purchased for use in the business and the details recorded are true and correct.

Signature: J. Smith Date: 01/07/2024

Notes

This example shows a typical claim by a tradesperson for a tool used 100 percent for business. The cost excludes GST because the business is registered for GST. The date of purchase matches the first use date.

About this Example

Part of the Instant Asset Write-Off Record document collection

Document Type

Instant Asset Write-Off Record

A log used to track eligible business asset purchases to claim the Instant Asset Write-Off tax deduction from the ATO.

Complexity

moderate

Risk Level

medium