See Item 48 Small business entity simplified depreciation on the ATO website.
Only complete this item if the partnership is a small business entity using the simplified depreciation rules.
You must review your small business eligibility each year.
If you haven't completed the small business eligibility question at item 5 label V Is the taxpayer a small business entity?, open the depreciation worksheet (d) and click SBE eligibility... from the right-hand pane. See Small business entity eligibility tests worksheet (sbe).
Show at label A the total amount claimed relating to low cost assets.
The amounts at labels A and B flow through from the Small business entity depreciating assets worksheet (sda).
The sda's values flowed from the depreciation worksheet (d). See Small business entity depreciating assets worksheet (sda).
Pressing Enter at the closed field Low cost assets or General pool assets from the sda worksheet, takes you to the Depreciation worksheet. See Depreciation worksheet (d).
Show at label B the total amount claimed relating to the general small business pool.
7-050 Small business entities
7-250 Simplified depreciation for small business
17-015 Depreciating assets