请问一个买工具退税的问题

sunny

有这样一名从事建筑行业的农民工，每次发薪都是TFN预扣税，那么他今年买工具的费用可以总收入里面deduct吗，有没有范围，比如说：$300到$1000？假如是数千元呢？

滚滚而来

没有范围的。留好发票就行了。当然必须是你要用到的工具。
不要发生 lv包当工具袋的事发生就好了。

sunny

谢谢楼上的
我还以为只有ABN holder才可以，PAYG的不可以呢。

startrack

PAYG只是雇主帮你预交税而已，你年度具体要缴纳多少税还是要自己算出来的，在你算得时候就要用到deduction的。只要你是work related expense 都可以deduct的。

startrack

不过有条件，
Other tools and equipment
You can claim an immediate deduction for the full cost of tools and equipment bought on, or after, 1 July 2001 if:
the cost of a particular item does not exceed $300, and
you use the item predominantly for the purpose of producing assessable income that is not income from carrying on a business, and
the item is not part of a set that you start to hold in that income year, where the total cost of the set exceeds $300, and
the total cost of the item and any other identical or substantially identical item that you start to hold in that income year does not exceed $300.

If you do not meet all of the conditions listed above, you cannot claim an immediate deduction for the full cost of your tools and equipment.
However, you can claim a deduction for the decline in value of the tools and equipment you use for work based on their effective life.