新问题：哪个option更优惠--ATO新规定：INVESTMENT ALLOWANCE-

aitingwang

求助求助~~ 这个新规定，貌似是二月发布的，ATO网上写的是：

Investment Allowance: small business and general business tax break   
        

The Government has announced an investment tax break for business.

The tax break, in the form of an investment allowance will provide:

1.an additional tax deduction of 30 per cent of the cost of eligible new depreciating assets acquired under a contract, or started to be constructed, after 12.01am AEDT 13 December 2008 and before the end of June 2009 and installed ready for use by the end of June 2010.
2.an additional tax deduction of 10 per cent of the cost of eligible new depreciating assets acquired under a contract, or started to be constructed, between 1 July 2009 and 31 December 2009 and installed ready for use by the end of December 2010.
New expenditure on existing assets may also qualify.

For both periods, small businesses will be able to claim the deduction for eligible assets costing $1,000 or more. Small businesses must have a turnover of less than $2 million a year to qualify.

For other businesses, a minimum expenditure threshold of $10,000 applies.


  我想问比如说公司在今年六月前，准备买进一个新的ASSETS,FOR EXAMPLE FORKLIFTS, 五年的DEPRECIATION PERIOD, COST AT $45100,这个新规定，30%的TAX DEDUCTION 怎么APPLY ？？
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有个新问题，如果从税务的角度考虑，哪个option可以获得更多的优惠？？
option1: 买台新机器，cost at 37000, 5 years depreciation, residual vaule at 20000
option2: 2nd hand machine, cost at 17000, 5 years depreciation , residual vaule at 5000

[ 本帖最后由 aitingwang 于 2009-4-29 09:04 编辑 ]

leo727

=

这个INVESTMENT ALLOWANCE is on top of usual dep'n,
depends on when you get the asset, you will get 30% or 10% extra dep'n
1: for 30%, you have to start to hold or start to construct the asset between 13/12/08 and 30/06/09, and the asset installed ready for use by the end of 30/06/10
2: for  10%, you have to start to hold or start to construct the asset between 13/12/08 and 30/06/09, and the asset installed ready for use after 30/06/10, but by the end of 31/12/10

please keep this in mind, 1000 is excluded gst

at the end of year, this extra dep'n will be put in label G for compnay tax return, label f for individual, label 51f for partnership and trust

this is just a glance of the whole picture, there is some other detail info need to check before you make decision

[ 本帖最后由 leo727 于 2009-4-28 19:57 编辑 ]

shuangchao

30% will apply to the cost of your asset, in this case, it will be $45100 (exclude GST value)

aitingwang

谢谢楼上两位的回答

30% OF COST OF ASSET, WHICH WILL BE 45100 EXCLUDE GST

那么如果明年了，是不是30% OF (COST OF ASSET-1ST DEPRECIATION) ??
还是说是一次性的？

leo727

claim once per eligible asset only, next year back to normal

shuangchao

原帖由 leo727 于 2009-4-28 20:16 发表
claim once per eligible asset only, next year back to normal

It is once off

aitingwang

谢谢谢谢
白条先
明日补分

aitingwang

有个新问题，如果从税务的角度考虑，哪个option可以获得更多的优惠？？
option1: 买台新机器，cost at 37000, 5 years depreciation, residual vaule at 20000
option2: 2nd hand machine, cost at 17000, 5 years depreciation , residual vaule at 5000

leo727

must be new asset, and you hold the asset,
asset obtain by lease is not counted

aitingwang

原帖由 leo727 于 2009-4-29 09:14 发表
must be new asset, and you hold the asset,
asset obtain by lease is not counted

恩 因为2nd hand 比较便宜，虽然没有ato这个优惠，但在original cost上比新的便宜不少
所以想比较下，究竟是买新的，take this new policy allowance划算,还是直接买一个旧的划算

佳音妈

这个30% rebate 还没通过呢

aitingwang

原帖由 kelly_z20 于 2009-4-29 09:40 发表
这个30% rebate 还没通过呢

啊？？ ato不是已经发布了么？
怎么还没通过

shuangchao

IT HAS BEEN PASSED

aitingwang

谁来回答下我楼上的问题。。。
究竟是买新的更划算 还是二手便宜的(paopaobing(11))

佳音妈

原帖由 shuangchao 于 2009-4-29 09:52 发表
IT HAS BEEN PASSED

请问什么时候通过的，我周一打过电话，说还没通过的？

shuangchao

原帖由 kelly_z20 于 2009-4-29 10:21 发表


请问什么时候通过的，我周一打过电话，说还没通过的？

Kelly, my apologizes, you are correct, i believe it will not be approved until budget night, which is around mid may i think. i should have said it has been proposed before, and so far, i don't believe there are many rejections to this proposal.
In terms of whether to purchase an eligible asset or not, i think the bottomline is, if you need it for income producing, then i would personally purchase before 30 June rather than wait.

leo727

关于二手还是新的问题
要考虑cash flow, present value 和future value,还有你公司将来几年内的profit,
如果profit is reasonable high,perfer new asset, both normal dep'n and this extra dep'n will help you drop down profit and tax,

aitingwang

谢谢LEO~~~
正是我所需要的答案(paopaobing(64))