Question: Ken has a low value pool with an opening balance at the beginning of the 2022 year of $945. He has not purchased any new

Ken has a low value pool with an opening balance at the beginning of the 2022 year of $945. He has not purchased any new items in the 2022 year, however he did sell a bench saw for $500 on 12 April 2022. The bench saw had been included his low value pool in a previous year at 100% taxable use.

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