请问旧车用于small bushiness能计折旧用于deduction么?

qqtree

如题.我找不到相关资料.
ATO上说新车的折旧年限一般是5年(根据实际情况有所不同).那么超过5年的旧车,用于small business,能计折旧么?如果能,如何估算可折价值和折旧年限呢?
Motor vehicles
The Australian Taxation Office (ATO) allows motor vehicles to depreciate at the rate of 22.5 percent per annum on a reducing balance method, suggesting a working life of five years. If the vehicle is leased, the period of the lease can be selected, for example three years or five years. The duration chosen will depend on the type of work it will be performing and the period of time before it becomes uneconomical to maintain the vehicle.

[ 本帖最后由 qqtree 于 2008-8-6 18:12 编辑 ]

freebird

as far as I concerned , you can depreciate your car under Log book method and 1/3 of actual expenses method .
for example:  you car was purchased on 1/3/2007 and costs is 26000( net amount of your car if you are entitled to GST  credit )
so the deduction amount  will be 26000*122(from 1/3/2007 to 30/6/2008) /366* 22.5 * 50%(business -usage which according to your log book)=975
if  the price of your car  is over 60,000 , you can only use $57123 (2007-2008 financial year figure) to work out your deduction amount (according to luxury car limit)

qqtree

这样说来,无论买的是哪年的车,多旧的车,都可以计提用于business的折旧?
比如06年7月以$10,000(ExcGST)购买了1999年产的旧车,07年7月起根据log book有60%用于business,那么我可计入business的折旧这样计算:
1: 07年7月开始用于business时的车的价值: =10,000*(1-22.5%)=7750
2:07-08税务年度business部分的折旧为 7750*22.5% *60%=1046

另外还可以claim60%的油费,维修,注册费等,对么?
买车时的GST可以根据折旧比例相应计入business的GST collected么?

[ 本帖最后由 qqtree 于 2008-8-6 20:50 编辑 ]

freebird

yes , the calcuation is right
you can only claim 60% of you GST on the car
你买车的价钱就是你的cost base , 另外你确定the effetive life of your car is 5 years ?
the one I remember is 25% ( purchased after 10/5/2006), the effective life of car is 8 yeras

freebird

忘记问LZ，你的车是以公司名义买的还是私人名义买的
如果个人名义，you can only claim 60% of you GST on the car
公司名义的话，you can claim 100% of your GST on the car ,but the 40%(non-business usage) will be entitled to FBT

qqtree

我也不知道如何确定effetive life   .我刚在guide to depresiation assets上看到, cars generally的 effetive life 是8年,但前面提到ATO建议的资产使用年限是assumes that the depreciating asset is new and has regard to general industry circumstances of use
guide上还提到决定effective life的两个方法:1.自己根据磨损使用等情况合理地预期 2\ATO建议

这也是我所顾虑的,99年产的车,8年后就是07年,到07年止已提完折旧了,我买来后还能再按n年的周期提折旧? 如果可以,我肯定选择n越小越好,使折旧额多点.

可以给我点建议么?

是个人名义注册的.但这个GST不用按每年'折旧额/买价'的比例分摊么(没有依据,我自己瞎猜的),毕竟是用了1年后才60%用于business

[ 本帖最后由 qqtree 于 2008-8-6 21:50 编辑 ]

freebird

建议你问一下ATO的effective life , 记下对方的名字，这个算oral ruling
你买车的时候没有claim GST 么？ 理论上你可以claim , but I was told by my boss that do not try to claim everything , please leave a room for ATO。如果ATO要查也会手下留情。
GST不用分摊，你的GST 就是price /11 *60%

唐小鸭

原帖由 freebird 于 2008-8-7 17:55 发表
建议你问一下ATO的effective life , 记下对方的名字，这个算oral ruling
你买车的时候没有claim GST 么？ 理论上你可以claim , but I was told by my boss that do not try to claim everything , please leave a  ...

想请问一下如果买车的那年business还没有开，GST没有claim。第二年business 才开，那第一年没有claim GST 是否可以在第二年claim呢？

oldrrr

没有running business,就不可以claim GST.

你必须要carry on a business. ....

Artcore

For most people, it would not be an "entitlement" to tax, probably "subject to" FBT sounds better.

Artcore

8年也就是12.5% p.a., 如果你按12.5% depreciate 你的车应该没有问题 (assume less than the luxury car threshhold).  即使是99年的车, 买来$8,000 (举例), $8,000x12.5%x60%=$600pa.

也同意LS的意见, 理论上可以通过BAS, claim GST, but only for business use %, pro rata days used as priviate/business purposes, 其实没有多少钱.

而且depreciation, openning write down value 也必须excluded GST claimed portion.

zxart

做个记号，回家学习一下。

freebird

原帖由 Artcore 于 2008-9-9 09:39 发表
For most people, it would not be an "entitlement" to tax, probably "subject to" FBT sounds better.

thanks.

wytiger

原帖由 freebird 于 2008-8-6 21:33 发表
忘记问LZ，你的车是以公司名义买的还是私人名义买的
如果个人名义，you can only claim 60% of you GST on the car
公司名义的话，you can claim 100% of your GST on the car ,but the 40%(non-business usage)  ...

请问，好像二手车不能CLAIM回GST的吧？是新车才可以吧？

Artcore

如果是私人买, 应该是没有GST的, 所以相对也比价便宜. 既然没有, 当然也不可以claim.

车行买二手车, 应该有GST的. 希望车行买过二手车的同学能确定一下.