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So a 3 minute Youtube video beats a taxation ruling. Your first mistake is to assume you can get enough information on taxation from a 3 minute video. Your second mistake is to disregard completely the cumulative experience and knowledge of the posters who have tried to help you...

Thank goodness for Youtube. If i Buy something for an IP eg a stove, then I KNOW the cost and can work out the depreciation rate. If I buy an IP then I don't Know the cost base and it is not acceptable to the ATO to guess how to apportion the costs which is why the ATO requires people with...