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Thanks, Propertunity for your reply. I have searched in the ATO website, but could not find much guidance there. I will phone the ATO help line to get their views.

anyone at all?

We bought a new computer and with it an extended warranty (total 3 years = one year's manufacturer and 2 years extension with insurer), and a Norton anti-virus for 3 years. We understand that we have to depreciate the computer for 4 years (straight line) - I think this is correct? But...