Depreciation adjustment on transfers between users: the transferor's asset cost becomes the written down value at transfer. The amendment adds Explanation 4A providing that where assets were previously used by another person who claimed depreciation and that person acquires the assets from the first person by lease, hire or otherwise, then, notwithstanding Explanation 3, the actual cost of the transferred assets for the first mentioned person shall be the written down value of those assets at the time of transfer by the second mentioned person.