Can I claim an LPG conversion under the 50% allowance?

If our small partnership purchased a secondhand vehicle and then had it put on LPG, would we be able to claim the 50% investment allowance on both assets, or must the expenditure be for new assets?

Eligible expenditure for the investment allowance requires the asset to be a new asset, so a secondhand car would not qualify.

The LPG conversion kit, assuming that it is a new asset which costs more than $1000, would be an eligible asset, even though it is fitted to a secondhand vehicle.

 

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