SBC deductions

[Newbie tax student]

Would a packaging machine for a company which manufactures baby products be considered to be a manufacturing asset or a non-manufacturing asset?
Trying to figure out whether to write it off in full in the first year OR write it off 50:30:20 over three years

[CLIVE-TRIANGLE]

Hi. I would say not, because the requirement is "used directly in the process of manufacture, or a similar process." So I would say 50/30/20