Why cant SBE that are not pooling access the IAWO?

Unless SBE clients are using simplified depreciation s328-180 e.g. pooling they can not access the instant asset write off.

Yet medium sized businesses can access the instant asset write off s40-82.

So what about SBE that have chosen not to use simplified depreciation - they just miss out on the IAWO all together?

The compliance cost of adding all assets to a pool and starting simplified depreciation is a compliance cost businesses do not want to pay and seems very unfair. Please give IAWO to SBEs regardless of the depreciation method they are using