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[其他信息] 请问有了解新的买卖新车折旧方法，7月1日生效。 [复制链接]

Hello2010

皮靴族

发表于 2012-6-4 14:06 |显示全部楼层

此文章由 Hello2010 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 Hello2010 所有！转贴必须注明作者、出处和本声明，并保持内容完整

如题。多谢。

LENNY_DONG

银靴族

发表于 2012-6-4 22:18 |显示全部楼层

此文章由 LENNY_DONG 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 LENNY_DONG 所有！转贴必须注明作者、出处和本声明，并保持内容完整

Accelerated initial deduction for motor vehicles

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Small businesses can claim up to $5,000 as an immediate deduction for motor vehicles, with effect for vehicles acquired from the 2012-13 income year.

The remainder of the motor vehicle value is pooled in the general small business pool (depreciated at 15% in the first year and then 30%).

This reform is closely related to another previously announced measure that allows small businesses to immediately write-off any new business asset worth less than $6,500 from the 2012-13 income year onwards.

This measure received royal assent on 29 March 2012 and will come into effect from 1 July 2012