laptop 前年是在中国买的 今年能抵扣吗

saraye

如题， 2013年在国内买了电脑 今年能用作selp education 的抵扣吗

jeff_lawsons

1.  Decline in value (depreciation) deductions such as a computer are allowable self- education expense. This is confirmed by the ATO in the following link:

https://www.ato.gov.au/Individua ... ic-expenses/?page=6

2. If the computer was bought in 2013 and not used for taxable purpose (self-education or work -related), section 40-25 of the ITAA 1997 requires the taxpayer to reduce the deduction by the part of the asset's decline in value that is attributable for a purpose other than a taxable purpose. For example, if your computer was bought on 1 July 2012 for $2,000, assuming the computer will be depreciated over 4 years under straight line method,  then the opening written down value for your computer will be $1,000 for FY 15.

3. You will need to reduce your allowable self-education expenses by $250 as the first $250 is not deductible.

Southbridge

可以的，不过要好像从一开始买来就depreciate那样去算opening balance。也就是说你现在开始depreciate的opening balance是你买来的价格减去你如果一开始就作商用的减值。laptop的年限是三年，台试四年。建议用prime cost。

Southbridge

jeff_lawsons 发表于 2015-7-28 17:19
1.  Decline in value (depreciation) deductions such as a computer are allowable self- education expe ...

Jeff兄，似乎只有某些expenses需要减去250, depreciation好像不是其中之一。

saraye

谢谢各位啦