{"source":{"id":"source-f9311e23-aed3-4bf5-b6af-96501276cc24","url":"https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/simpler-depreciation-for-small-business/instant-asset-write-off","host":"www.ato.gov.au","status":403,"last_checked":"2026-08-29 18:18:18"},"citations":[{"idea_id":"cellar-door-cycling-a-roving-support-van-for-wine-country-weeken","title":"Cellar Door Cycling — a roving support van for wine-country weekends","section":"12-14-the-three-assumptions-the-model-rests-on-other-verified-it","contribution_id":""}]}