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1. Decline in value (depreciation) deductions such as a computer are allowable self- education expense. This is confirmed by the ATO in the following link:
https://www.ato.gov.au/Individua ... ic-expenses/?page=6
2. If the computer was bought in 2013 and not used for taxable purpose (self-education or work -related), section 40-25 of the ITAA 1997 requires the taxpayer to reduce the deduction by the part of the asset's decline in value that is attributable for a purpose other than a taxable purpose. For example, if your computer was bought on 1 July 2012 for $2,000, assuming the computer will be depreciated over 4 years under straight line method, then the opening written down value for your computer will be $1,000 for FY 15.
3. You will need to reduce your allowable self-education expenses by $250 as the first $250 is not deductible. |
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