See Item P15 - Intangible and 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 P15.

Click label I 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 value of all Intangible depreciating assets first deducted where the Type selected is Intangible, the start date for decline in value is in the current income year and integration is selected. 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 P15 - Intangible depreciating assets first deducted.

CCH References

17-015 Depreciating assets

17-270 Effective life of asset

17-280 Statutory effective life