Item D13 - Deduction for Project Pool
Click this link to open the information on Item D13 label D on the ATO website. Also refer to the Guide to depreciating assets.
Use the Depreciation worksheet (d) to create the project pool and manage the capital expenditure allocated to it and the pool balance from year to year. Refer to Depreciation worksheet (d)
CCH References
19-050 Deduction for pooled project expenditure