Assuming my opening Small business pool is $100k @01/07/2019, my depreciation expense @ 30/06/2020 is $30k. therefore my closing Small business pool is $70k.
under the rule Low pool value – instant asset write-off, From 12 March 2020, the instant asset write-off threshold increased to $150,000. As the balance of the pool is less than the threshold at the end of the income year, i will write off the entire pool balance in 2019–20 income tax return.
Question: Is there any rule we can adopt to not write it off? so that i can minimise my current year loss or enjoy the untaxable $18200 threshold.