保税中车的deprciation rate问题

oz2009

不知道车的depreciation rate每年都是按照多少百分比算的。

第一年是35%还是25%呢？

zuozuo

个人的话：http://www.ato.gov.au/Individual ... ing-your-deduction/

For depreciating assets that you started to hold on or after
10 May 2006 the formula for the decline in value is:

basevalue ｘdays held*200%/365 x asset’s effective life

*can be 366 in a leap year
where the base value for the income year in which an asset’s
start time occurs is the asset’s cost. For a later income year,
the base value is the asset’s opening adjustable value for
that year plus any amounts included in the asset’s second
element of cost for that year.

ATO 规定的effective life是8年。

Small business 的话：

http://www.ato.gov.au/Business/S ... tion-rules/?page=11

可以加＄５０００，其余折１５％。