请教Firm的TX: Laptop 折旧率 40% ？Closed

chenpu

最近在核对公司的fixed asset and depreciation schedule（这部分由外面的firm 提供），发现很多项目的折旧率和ATO 的 TR ruling 不同，不如2010 年一月买的Laptop,是按照40% 一年来depreciated, 可是TR 2009/4, 里面规定的是按3年，就是33.33% 来计提折旧的啊？外面的CA说是根据税务方面的要求计提的，对啊，按照TR 2009/4 的不是3年的吗， 困惑中。有没有firm的xdjm 来解释一下。谢谢！

[ 本帖最后由 chenpu 于 2010-8-7 00:19 编辑 ]

addc

DV Method 33.33%*2=66.67% per year, but Dep'n for accounting & tax might not be the same, leave all these jobs to your external accountant.:)

forevermary

我们这也是统一用40%
我问我SUPERVISOR为什么
她对我说只要记住LAPTOP 40%就好了

anvil

piao~~

marylikecats

66.67%!!

footy

ATO TR is ATO's view and guidance on the law. You don't have to strictly follow. But generally your view shouldn't be more aggressive than the ATO view.

chenpu

原帖由 forevermary 于 2010-8-4 18:27 发表
我们这也是统一用40%
我问我SUPERVISOR为什么
她对我说只要记住LAPTOP 40%就好了

好像这是系统里面自动设置好的，但是还是想知道到底设置的依据是什么，就像tax withhold 就是根据tax table。真的没有人知道吗？

chenpu

原帖由 addc 于 2010-8-4 18:16 发表
DV Method 33.33%*2=66.67% per year, but Dep'n for accounting & tax might not be the same, leave all these jobs to your external accountant.:)

老板就是不想再给external 做了，所以希望我能够在系统里面设置好，这样可以省一笔钱。

chenpu

原帖由 footy 于 2010-8-4 19:00 发表
ATO TR is ATO's view and guidance on the law. You don't have to strictly follow. But generally your view shouldn't be more aggressive than the ATO view.

那ATO TR中规定是3年，现在变成40%，is it more aggressive than ATO's view? coz the business claims more depreciation expense than it is entitled.

footy

原帖由 chenpu 于 2010-8-4 20:44 发表


那ATO TR中规定是3年，现在变成40%，is it more aggressive than ATO's view? coz the business claims more depreciation expense than it is entitled.

If you're using diminishing value method, you are actually more conservative. If you are using prime cost method then yes, it may be more aggressive if the actual effective life is longer. But ATO wouldn't really care about 7% difference.

[ 本帖最后由 footy 于 2010-8-4 22:03 编辑 ]

Gladys123

Laptop's effective life used to be 5 years. Using Diminishing Value Method for depreciation: 200%/5 40%.
Obviously the effective life changed to 3 years by ATO ruling as you mentioned. 200%/3 = 66.67%.
Actually you can estimate effective life of plants and equipments, ATO is not fussy about it. But you have to be reasonable.

冬菇茶

ls 正解。
depreciation 的方法有两种，diminishing or straight line, using either way your laptop will be fully depreciated in 3 years. Given such small amount, I don't think ATO would really care which way you are depreciating.

chenpu

Thanks all for your explanation.

Have a good weekend!

JeffShen

i think the tax income and accounting income are really different. That is why ATO has a ruling about how much depreciation can be deductible for tax purpose. Coz each entity has a different situation on the actual use/life.

But eventually you have to calculate the differences-that is why DTL and DTA come into effect.

[ 本帖最后由 JeffShen 于 2010-8-7 00:35 编辑 ]