One of the Government's flagship measures announced in this year's Federal Budget was the ability for businesses with annual turnover of up to $5 billion to deduct the full cost of assets they acquire in the year they are installed. Measured in terms of the number of entities, the vast majority of Australian businesses are eligible. But what are the details, and are there limitations?

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Announced in the middle of a global pandemic and a massive economic emergency, this is perhaps the most significant Budget in a generation. 

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