See Item P16 - Other depreciating assets first deducted on the ATO website. You may then need to expand the list in the left-hand panel, and click the link to P16.
Click label J to open the worksheet (it) which provides access to the Depreciation worksheet. Refer to Intangible/Tangible depreciating assets worksheet (it).
The Depreciation worksheet (d) will integrate the cost of all assets where the type selected is Motor vehicle, Exploration\Prospecting tangible, Personal use, Collectable, or Other tangible asset, the start date for decline in value is in the current tax year and integration is selected. This is for all assets whether allocated or not allocated to a low-value pool. Refer to Depreciation worksheet (d).
An amount of net PP or non-PP business income must be present, if any amount is present at item P16 - Other depreciating assets first deducted.
17-015 Depreciating assets
17-270 Effective life of asset
17-280 Statutory effective life