This has been discussed in November 2019, when the worksheet was first introduced, in this thread: Depreciation Worksheet and Leap Years
The problem was defined and a solution suggested by @generalegend in post number 9 in the above mentioned thread - quote:
“To be correct, it should calculate the daily rate by dividing the annual rate by the number of days in the depreciation year.”
Manager does follow the method that is on the ATO website here: Prime cost (straight line) and diminishing value methods | Australian Taxation Office
@Patch Your example has crystalised the shortcomings of using this criteria.
PS: At first I was not going to use the worksheet, but I like the ability to create a report for depreciation at any time for any year. I have accepted that the anomaly may not be corrected, however I do not depreciate any of my assets at 100% so it does not worry me all that much.