Click this link for information on Item D6 Low value pool deduction on the ATO website.
In Tax the Low Value Pool deduction integrates from the details recorded in the Depreciation Worksheet (d). Refer to Depreciation worksheet (d).
Only include at this item a deduction for Low-Value Pool items that were used by taxpayers in their work as employees (work-related deductions D1 to D5), or in earning rental income (Item 21).
Low cost and low value assets used in conducting a business to generate assessable income and added to a Low Value Pool must be claimed at Item P8.
An Eligible work related item is a portable electronic device (such as a mobile phone or laptop computer), computer software, protective clothing, a brief case or a tool of trade, which is primarily for use in the taxpayer’s employment.
17-810 Low-value depreciating asset pools