Category: MIL-OSI

Source: Northern Territory Police and Fire Services

Our CBR is the ACT Government’s key channel to connect with Canberrans and keep you up-to-date with what’s happening in the city. Our CBR includes a monthly print edition, email newsletter and website.

You can easily opt in or out of the newsletter subscription at any time.

Source: New South Wales – News

Just after 7pm on Monday 16 June, police received a report of a person collapsed inside a unit on Walkerville Terrace.

When police arrived, they found a person deceased at the property.

Detectives from Eastern District attended the scene with the assistance of Major Crime officers and Investigators have determined the death to be suspicious.

A woman has been detained and is assisting police in relation to the incident.

More information will be provided when known.

Source: Tasmania Police

Issued: 16 Jun 2025

A compliance operation has seen the successful execution of 10 search warrants simultaneously for alleged illegal waste activity in Forest Lake.

Public reports to the Pollution Hotline alerted the Department of the Environment, Tourism, Science and Innovation (DETSI) to the suspicious activity.

Information indicated that several operators were acting illegally by receiving and handling waste without an Environmental Authority (EA), including vehicle wrecking and receiving scrap metal and construction waste including asbestos and end-of-life tyres.

An EA provides businesses with conditions they must comply with to manage environmental risks associated with their operations.

Unlicensed waste operators present significant environmental risks, not to mention unfairly undercutting lawful operators who are meeting their environmental obligations to protect our environment.

After comprehensive planning, on 10 June 2025, DETSI led an operation with the support of the Queensland Police Service, to collect evidence about alleged illegal activity.

Strong enforcement action will be taken against unlicensed activities, with fines of $16,690 for a company. DETSI also typically orders unlicensed operators to cease or reduce their operation to meet the permissible thresholds.

Executive Director at the Department of the Environment, Tourism, Science and Innovation Brad Wirth echoed the success of the operation.

“This is not the first successful compliance operation of its kind, and it certainly won’t be the last.

“It took a lot of preparation to orchestrate this operation; it is a complex project and the safety of our staff and those operating at the premises is our top priority.

“Improper waste handling can impact the environment through the release of contaminated water, increased fire risk and dust and noise nuisance impacts, which is why these activities must be licensed.

“Let this serve as a warning to waste operators who think they are above the law: it is not worth the risk.

“Enabling illegal activities to occur not only has detriment environmental impacts, but it is also unfair to operators who are complying with their environmental responsibilities – something we do not take lightly.

“We will continue to take strong compliance action against operators and individuals allegedly engaging in illegal activity.”

Source: New South Wales – News

Just before 3pm on Monday 16 June, a woman armed with a machete entered the service station on Grand Junction Road and demanded money from staff.

The woman stole food items and left the store. Thankfully no one was physically injured.

Police quickly responded and arrested a 31-year-old woman from Munno Para who was still in the area. The machete was safely recovered.

Officers searched the woman and also found a taser in her bag.

The woman was arrested and is expected to be charged with aggravated robbery and weapons offences later today.

Anyone with information that may assist with investigation is asked to contact Crime Stoppers. You can anonymously provide information to Crime Stoppers online at https://crimestopperssa.com.au or free call 1800 333 000

Source: New South Wales Community and Justice

Police officer killed on frontline duties

Monday, 16 June 2025 – 4:33 pm.

Tasmania Police is mourning the tragic loss of one of its own following a critical incident in North Motton earlier today.
Commissioner Donna Adams said a police officer was allegedly shot by a member of the public when attending a private residence on frontline duties.
“Shortly after 11am, police officers attended a residential property on Allison Road, North Motton to execute a court-issued warrant to repossess the residence,” she said,
“As police approached the house, our officer was allegedly shot by the resident.”
“He was critically injured in the incident and died at the scene.”
“This is absolutely devastating, and we are doing everything we can to support those involved and affected.”
The fallen officer’s family has asked that he is not yet identified publicly.
“He was a respected and committed officer who has served the community with dedication for 25 years, and his loss will be deeply felt across our policing family and the wider community.”
“My heart goes out to his wife and family today. We will be supporting them in every way we can during this incredibly difficult time.”
A crime scene has been established and Allison Road remains closed between Walkers Road, Preston Road, and Saltmarshs Road while investigations continue.
There is no ongoing threat to the public, but community members are asked to avoid the area.
Commissioner Adams confirmed that the incident is being thoroughly investigated.
“Officer safety is my highest priority, and this incident is a stark reminder of the risks our officers face every day,” she said.
“We will review every aspect of this response, and if changes need to be made, they will be made.”
Wellbeing support is being provided to all officers and individuals affected by the incident.
“We are doing everything we can to support our officer’s colleagues and family, who are understandably devastated.”
“While no other police were physically injured, the emotional impact is profound.”
The alleged offender is in custody and has not yet been formally charged. Further updates will be provided when appropriate.
Tasmania Police urges anyone with information that may assist the investigation to come forward.

Source: New places to play in Gungahlin

Small business depreciation pool

If you choose to use the simplified depreciation rules, any depreciating assets for which you can’t claim an immediate deduction under instant asset write-off or temporary full expensing, are allocated to a small business depreciation pool.

This includes assets that:

• cost the same as, or more than, the instant asset write-off limit amount.
• you held before you used the simplified depreciation rules (other than excluded assets).

You claim:

• a 15% deduction for these assets in the year they are allocated to the pool (regardless of when the asset was purchased during the year).

For certain new assets of $150,000 or more first held from 12 March 2020 to 7:30 pm AEDT 6 October 2020, you can use an accelerated depreciation rate of 57.5% under Backing business investment – accelerated depreciation when you first add them to the pool.

Low pool value – instant asset write-off

If the balance of the small business pool (after applying the following adjustments) is less than the instant asset write-off limit, you can immediately write off the entire pool balance and claim the amount as a deduction. However, for income years ending between 7:30 pm AEDT on 6 October 2020 and 30 June 2023, you deduct the entire balance of the small business pool (there is no limit for that period).

These steps show what you need to do when using a small business pool:

1. Start with the opening balance for the current year.
2. Add the business portion of the adjustable value of assets you acquired and started to use in the current year.
3. Add the business portion of cost additions to the pool in the current year.
4. Subtract the business portion of proceeds (including insurance payouts) of any assets disposed of in the current year.

Example 1: pool balance under the instant asset write-off limit

Having purchased a car for $18,000 on 2 August 2023, Brendan estimates that it is used 50% for business purposes. As the cost of the car is under the relevant instant asset write-off limit (that is $20,000), Brendan writes it off in the year that it was first used or installed ready for use. His deduction is $9,000 as he only claims for the proportion the asset is used in earning income.

If the purchase price of the car was $28,000 and Brendan estimated the car would be used 50% in his business, he would place $14,000 for the car in his small business pool and depreciate 15% in the first year. The asset is still placed in the small business pool because the cost of the asset before determining the business portion exceeded the relevant instant asset limit.

End of example

Example 2: simplified depreciation – small business pool for 2018–19 income year

Loretta bought a trailer for her event management business on 1 December 2018 for $15,000 and a second larger trailer on 2 February 2019 for $28,000. She also sold an old trailer that was previously in her small business pool for $8,000. Loretta had an opening pool balance of $100,000 from the previous year.

Loretta will:

• immediately write-off the cost of the first $15,000 trailer (as it is under the $20,000 instant asset write-off limit which applied at the time she purchased and started to use the trailer)
• calculate her depreciation deduction for pool assets by
  • adding the cost of the $28,000 larger trailer to her small business pool (as it is over the $25,000 limit which applied at the time she purchased and started to use the larger trailer).
  • deduct the $8,000 received from the sale of the old trailer from her small business pool.

Table 1: Calculation of small business pool balance for 2018–19 income year.

Table 1: Calculation of small business pool balance for 2018–19 income year.

Calculation item	Pool balance	Depreciation claim
Closing pool balance from previous year	$100,000	n/a
Opening pool balance for current year	$100,000	n/a
Add: New asset purchase	$28,000	n/a
Subtotal	$128,000	n/a
Less: Proceeds of asset sale or disposal	−$8,000	n/a
Subtotal	$120,000	n/a
Pool deduction claim (30% of $100,000)	−$30,000	$30,000
Subtotal	$90,000	n/a
New asset deduction claim (15% of $28,000)	−$4,200	$4,200
Total depreciation for current year	n/a	$34,200
Closing pool balance for current year	$85,800	n/a
Opening pool balance for next year	$85,800	n/a

Loretta’s depreciation claim for the 2018–19 income year is:

• deduction for instant asset write-off: $15,000
• deduction for small business pool: $34,200.

Loretta’s closing pool balance for the year is $85,800. This will be her opening pool balance for next year.

Figures exclude GST.

End of example

Example 3: simplified depreciation – small business pool for 2019–20 income year

Loretta bought a new car to use for her business on 15 January 2020 for $33,000. The car was delivered on 31 January 2020. Loretta can’t immediately write off the cost of the car as the limit was $30,000 at the time she started to use the car. She needs to allocate the car to her small business pool.

Loretta’s 2019–20 income year ends 30 June 2020. Calculation of small business pool balance for 2019–20 income year.

Table 2: Calculation of small business pool balance

Calculation item	Pool balance	Depreciation claim
Closing pool balance from previous year	$85,800	n/a
Opening pool balance for current year	$85,800	n/a
Add: New asset purchase – car	$33,000	n/a
Subtotal	$118,800	n/a

Before applying the depreciation deductions, the balance of the pool at the end of income year is $118,800. From 12 March 2020, the instant asset write-off limit increased to $150,000. As the balance of the pool is less than the limit at the end of the income year, Loretta will write off the entire pool balance in her 2019–20 income tax return.

Loretta’s closing pool balance for the year is $0.

Figures exclude GST.

End of example

Calculating pool events

These steps show what you need to do when using a small business pool.

Step 1: Work out your opening balance

If you’ve been using the simplified depreciation rules, the opening balance of your small business pool for the current year is the closing balance from the previous year.

For the year in which you first start using these rules you need to work out the opening balance of the small business pool. To do this you need to work out:

• the value of your assets (adjustable value) – that is, the cost of each asset (excluding any GST paid if you’re registered for GST), including improvements, less how much it has depreciated since you first started using it, regardless of whether the use was private or business
• the proportion used to earn assessable income (taxable purpose proportion) – that is, the estimated percentage of use of the asset in earning assessable income (as against private use).

For each asset, the amount you include in the small business pool is:

Adjustable value × taxable purpose proportion

Example 4: calculating the opening balance

Before using the simplified depreciation rules, Fiona held the following depreciating assets that she used in her business in 2014. All of these needed to be placed into her small business pool. She calculated the amount to include as follows:

• a station wagon with an opening adjustable value of $38,000 (which Fiona estimated she uses 70% of the time in her business), for which she calculated the amount to include in the pool as $38,000 × 70% = $26,600
• a computer with an opening adjustable value of $3,000 (which Fiona estimates she used 70% of the time in her business), for which she calculated the amount to include in the pool as $3,000 × 70% = $2,100
• a refrigerated cabinet with an opening adjustable value of $1,500 (which Fiona used solely for the business), for which she calculated the amount to include in the pool as $1,500 × 100% = $1,500.

These assets were allocated to the small business pool, with an opening balance of $30,200.

As they were depreciating assets used in the business in a previous income year, they were included in the opening pool balance and depreciated at a rate of 30% of the taxable purpose proportion of their adjustable value.

End of example

Step 2: New assets and cost additions

Add any new or second-hand assets you acquired during the current income year at a cost equal to or above the instant asset write-off limit, and any cost addition amounts to existing assets.

Cost addition amounts are:

• amounts you’ve spent on improving the assets
  • the improvement amounts added to the pool need to have the same taxable purpose proportion applied as that applied to the asset
  • if you made the improvements to the asset in the same income year that you acquired it, the amount simply becomes part of the original cost of the asset
  • improvement costs that are under the instant asset write-off limit are immediately written-off if they apply to an asset that had been written-off in a previous year, with any further improvements placed into the small business pool
• costs incurred when disposing of, or permanently ceasing to use, an asset (including advertising and commission costs or the costs of demolishing the asset).

Note: You don’t add to your small business pool:

• assets that you purchased and first used, or had installed ready for use, for a taxable purpose between 7:30 pm AEDT 6 October 2020 and 30 June 2023. You can claim an immediate deduction for the business cost of these assets
• the cost of improvements made from 7:30 pm AEDT on 6 October 2020 to 30 June 2023 to an asset that you have written off under the simplified depreciation rules (including instant asset write-off) in an earlier income year, provided you have not previously claimed improvement costs to the asset. You can claim an immediate deduction for the business portion of the improvement cost and no limit applies. Any later improvements are added to the small business pool.

Example 5: improving your assets

You purchased a car for $15,000 that you estimate is used 50% in your business in the last income year and claimed $7,500 as an instant asset write-off deduction.

This year you added a tow ball to the car for $300 so you can use a trailer to move around stock in your business. You instantly write-off the tow ball as it falls under the instant asset write-off limit, but you can only claim $150 (50%), as the claim is limited to the proportion of the original asset that is used in earning assessable income.

End of example

Step 3: Asset sales and disposals

If you’ve sold or ceased to use an asset in the current income year, you need to reduce your pool balance by the asset’s termination value multiplied by the taxable use proportion.

The termination value could be money you received from selling an asset (including by way of trade-in), or the insurance payout you received as the result of its loss or destruction.

If you used the asset 100% for business, reduce the pool balance by the whole termination value.

If the asset had a portion of private use, reduce the pool balance using the following formula:

Termination value × Taxable purpose proportion

If the value of the small business pool is less than the instant asset write-off limit after you’ve made adjustments for any acquisitions, sales or disposals, and before calculating any depreciation deductions for the pool as a whole, the whole small business pool balance must be written-off in that year.

You deduct the balance of the small business pool at the end of an income year ending between 6 October 2020 and 30 June 2023. The pool’s closing balance for the income year is zero after full expensing.

If you’re transferring assets to another entity as part of a business restructure, you may be entitled to rollover relief, under which you don’t subtract the termination values of the depreciating assets from the closing balance of the small business pool.

Assessable income adjustment

If you’ve sold or disposed of an asset, you may also need to include an amount in your assessable income to allow for any excess between what you receive for the asset over what you’ve claimed as a depreciation deduction – as follows:

• If you sell or otherwise dispose of an asset that has previously been fully written off, you also need to include its termination value multiplied by its taxable purpose proportion in your assessable income.
• If you sell or otherwise dispose of an asset that formed part of a low pool value that has been previously written-off, you need to subtract the taxable purpose proportion of the asset’s termination value in calculating the closing pool balance. If the balance (after acquisitions, cost additions and this adjustment) results in a negative amount, this amount must be included in your assessable income, and the pool’s closing balance becomes zero.
• If you sell or otherwise dispose of an asset that has not been fully written-off, you subtract the taxable purpose proportion of the proceeds of the disposal from the pool balance, and if the result after acquisitions and cost additions is
  • equal to or more than the instant asset write-off limit, the amount is the pool’s closing balance
  • less than the instant asset write-off limit but more than zero, the amount is claimed as a deduction and the closing balance becomes zero
  • negative, the amount less than zero is included in your assessable income.

Note: You deduct the balance of the small business pool at the end of an income year ending between 6 October 2020 and 30 June 2023. The pool’s closing balance for the income year is zero after full expensing.

You don’t incur a capital gains liability for the disposal of a depreciating asset that you’ve depreciated under the simplified depreciation rules.

Asset disposal where business use has changed

If you dispose of an asset and there has been a change in how much it was used in your business during the time it was in your small business pool, you must also adjust the taxable purpose proportion of the asset’s termination value. You work out the average proportion (taxable purpose proportion) you used the asset in your business during the income years in which the asset was in the pool.

Step 4: Work out your deduction

If the balance of the pool before calculating your deduction for the year is below the instant asset write-off limit, the pool is written off immediately (see Step 3: Asset sales and disposals).

If not, your deduction for simplified depreciation may include amounts for the following:

Existing assets

After calculating your opening pool balance in step one, work out your pool deduction using the following formula:

Opening pool balance × 30% (pool rate)

Newly acquired pooled assets (including second-hand assets)

Assets that have been acquired during the year and added to the small business pool are depreciated at 15%. This applies regardless of when during the year you acquired the asset.

Work out the deduction as:

Taxable purpose proportion × Adjustable value × 15%

Note: Assets that are immediately written-off don’t form part of your small business pool.

Cost addition amounts

If you made improvements to an asset allocated to your small business pool in an earlier income year, or you have costs associated with the disposal of an asset (see Step 3: Asset sales and disposals) you:

• apply the taxable purpose proportion of the existing asset to the improvement or disposal cost
• deduct the cost of improving the asset in the year the improvement is made, at the rate of 15%.

Step 5: Work out the closing pool balance

The closing pool balance takes into account any:

• pooled assets you installed or first used during the year
• pooled assets you disposed of during the year
• improvements you made, or cost addition amounts you incurred, in the current year to assets you held or installed ready to use in an earlier year
• deductions allowed for pooled assets.

Use the following worksheet to work out the closing pool balance at the end of each income year. The calculations will also need to consider the taxable purpose proportion of the assets.

Table 4: Closing pool balance worksheet

Worksheet item	Value ($)	Indicator
Opening pool balance for the year	$	A
Plus Adjustable value of new assets that you first used, or installed ready to use, during the year (not including assets immediately written-off)	$	B
Plus Any cost addition amounts including improvements you made to assets in the pool during the year	$	C
Less Taxable purpose proportion of the termination value of any pooled assets you disposed of (including assets that were sold) during the year	$	D
Subtotal (A + B + C − D)	$	E
Less Deduction allowed for assets you held at the start of the year	$	F
Less Deduction allowed for new assets you first used during the year	$	G
Less Deduction allowed for cost addition amounts including improvements you made to the pooled assets during the year	$	H
Closing pool balance for the year (E − F − G − H)	$	Nil

Example 9: calculating closing pool balance

Table 5: Fiona works out her closing pool balance for the year as follows:

Worksheet item	Value ($)	Indicator
Opening pool balance for the year	$30,200	A
Plus Newly acquired pooled assets. This does not include assets immediately written-off	$29,930	B
Plus Cost addition amounts	$350	C
Less Disposals	$8,000	D
Subtotal (A + B + C − D)	$52,480	E
Less Deduction for pooled assets opening balance	$9,060	F
Less Deduction allowed for pooled assets you first used during the year	$4,490	G
Less Deduction for cost addition amounts	$53	H
Closing pool balance for the year (E – F – G – H)	$38,877	Nil

End of example

Opening pool balance

The opening pool balance for an income year is the closing pool balance from the previous income year, except where you either:

• changed the extent you use a pooled asset in your business
• have assets that you started to use, or hold ready to use, since last choosing to use these rules.

Adjusting for these circumstances will ensure that your pool deduction is based on the correct estimate of the value of all your assets and the taxable use proportion.

Source:

On Saturday 14 June CFA responded to a wood heater fire on the Terang – Mortlake Road in Noorat about 1.10pm.

Submitted by	CFA Media

Source:

Source: New places to play in Gungahlin

Source: New South Wales Community and Justice

Serious incident, North Motton

Monday, 16 June 2025 – 12:57 pm.

Police are responding to a serious incident at North Motton in North West Tasmania.
A police officer and offender have been injured during the incident.
There is no ongoing threat to the wider community.