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RBA Glossary definition for depreciation

depreciation – A fall in the value of an asset. In foreign-exchange terms, it is a relative decrease in the value of one currency compared to another.

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Commonwealth of Australia: In the Australian Competition Tribunal – April 2004 | Payments System | Submissions

13 Jun 2023 Submissions
Of which:. Cost per transaction. 0.15. Depreciation. 0.06. Interchange paid. 0.21.
https://www.rba.gov.au/publications/submissions/payments-system/au-competition-tribunal/index.html

List of tables | Submission to the Productivity Commission Inquiry on First Home Ownership – November 2003 | Housing and Housing Finance |…

1 Nov 2003 Submissions
Table 9: Treatment of Depreciation. Rate for Buildings. Rate for Fixtures and fittings. ... Other details. Australia. 2.5%. (straight line depreciation over 40 years). 5–20%.
https://www.rba.gov.au/publications/submissions/housing-and-housing-finance/inquiry-productivity-commission-on-first-home/tables.html

Policy Considerations | Submission to the Productivity Commission Inquiry on First Home Ownership – November 2003 | Housing and Housing…

1 Nov 2003 Submissions
The benefit arising from depreciation due to differences in income and capital gains tax rates. ... The general treatment of property depreciation. The treatment of depreciation varies considerably across countries.
https://www.rba.gov.au/publications/submissions/housing-and-housing-finance/inquiry-productivity-commission-on-first-home/policy-considerations.html

Executive Summary | Submission to the Productivity Commission Inquiry on First Home Ownership – November 2003 | Housing and Housing Finance …

1 Nov 2003 Submissions
the benefit that investors receive by virtue of the fact that when property depreciation allowances are ‘clawed back’ through the capital gains tax, the rate of tax is lower than the ... the general treatment of property depreciation, including the
https://www.rba.gov.au/publications/submissions/housing-and-housing-finance/inquiry-productivity-commission-on-first-home/executive-summary.html

Factors Behind the Recent Rise in House Prices | Submission to the Productivity Commission Inquiry on First Home Ownership – November 2003…

1 Nov 2003 Submissions
are assumed to be $9,550 (see Box 4 for further details of depreciation). ... Given these assumptions it is possible to compare three different treatments of depreciation.
https://www.rba.gov.au/publications/submissions/housing-and-housing-finance/inquiry-productivity-commission-on-first-home/factors-behind-recent-rise-in-house-prices.html

Why Something Needs to be Done | Hedge Funds, Financial Stability and Market Integrity – March 1999 | Financial Sector | Submissions

1 Mar 1999 Submissions
This ‘public announcement’ of its intentions leads to a widespread expectation of a depreciation, with the market becoming one-sided as other market participants withdraw.
https://www.rba.gov.au/publications/submissions/financial-sector/hedge-funds-financial-stability-and-market-integrity/why-something-needs-to-be-done.html

Key Financial Developments Since the Wallis Inquiry | Submission to the Financial System Inquiry – March 2014 | Financial Sector |…

1 Mar 2014 Submissions
depreciation allowances).
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/financial-developments-since-wallis-inquiry.html

Sectoral Trends in Funding Patterns in the Australian Economy | Submission to the Financial System Inquiry – March 2014 | Financial Sector…

1 Mar 2014 Submissions
A lender may be able to provide a borrower with relatively cheap funding through a lease if the lender is better able to use the tax deductions allowed for depreciation of
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/sectoral-trends-in-funding-patterns.html

Sources and Management of Systemic Risk | Submission to the Financial System Inquiry – March 2014 | Financial Sector | Submissions

1 Mar 2014 Submissions
However, collateralisation of these transactions, including the flows of collateral to Australian banks that occur if an offshore financial shock causes a depreciation in the Australian dollar, should ensure effective management
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/sources-and-management-of-systemic-risk.html

Some Other Prudential Supervision Issues | Submission to the Financial System Inquiry – 6 September 1996 | Financial Sector | Submissions

6 Sep 1996 Submissions
they can access tax-effective offshore funding, as noted above;. more suitable depreciation arrangements are available for taxation of leasing; and.
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-1996/some-other-prudential-supervision-issues.html