Decline in value - prime cost vs diminishing value

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This is a benchmarking hypothetical, not tax advice. Figures are as at FY2025-26. A business buys a depreciating asset for $30,000. The asset has an effective life of 5 years and is used 100% for a taxable purpose. It is first used on the first day of the income year, so a full year applies (no part-year apportionment). Use these standard formulas for the first-year decline in value: - Prime cost method: cost * (1 / effective life) - Diminishing value method: cost * (2 / effective life) (The 2 in the diminishing value formula is the 200% rate that applies to assets first used on or after 10 May 2006.) State, in dollars, the first-year deduction for decline in value under: (a) the prime cost method, and (b) the diminishing value method. Name the controlling authority for the decline in value (capital allowance) rules.