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你可以补做一个logbook, 然后算出business percentage. 大多数情况ATO是不会查的，但如果你不小心被选中audit, 你可能会被问如何算出business percentage．
New car's effective life (defined by ATO) is 8 years.Depreciation rate is 200/8=25%. Under ITAA1997 Section40-105, you should be able to self-assess the effective life the 2nd hand car.
SECTION 40-105 Self-assessing effective life
You work out the effective life of a depreciating asset yourself by estimating the period (in years, including fractions of years) it can be used by any entity for a taxable purpose or for the purpose of producing exempt income or non-assessable non-exempt income and, if relevant for the asset:
(a) having regard to the wear and tear you reasonably expect from your expected circumstances of use; and
(b) assuming that it will be maintained in reasonably good order and condition.
[ 本帖最后由 Gladys123 于 2010-9-13 21:45 编辑 ] |
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Dandenong喂鹦鹉，逛公园，BBQ－－悠闲的周末 (2005-5-22) maribel 
发表于 2010-9-12 20:42
