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本帖最后由 cycwong21 于 2013-9-22 10:34 编辑
shangpin 发表于 2013-9-21 20:30 
买车马上能退10%税
每年有折旧,可以冲减利润.少交税
For sole trader, it doesn't matter whether it's under business or private name. 10%GST would be claimed back depended on how much % he used the car in the business.
For example: He expected to use the car in business for 50%, total GST for new car purchased: $3000. He could claim $1500 GST back. After log book done, and showed that he only used the car for 40% in business, then he would have to refund $300 differences to ATO.
If the car was purchased under company or trust, he could claim back all GST for new car purchased. However, he would be caught by FBT. Either making FBT reimbursements to the company, or pay FBT tax to ATO. Ute, truck or special vehicle used for business might be escaped from FBT.
Generally, I don't recommend people to purchase motor vehicle under small business, especially if their tax bracket was under the highest marginal tax rate. Ute, truck or speciall purpose motor vehicle would be exception. Especially, I don't recommend people to buy luxuary car under company or trust, unless they are paying the highest marginal tax rate on their income.
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四个人的婚礼 (2009-5-29) Tiger_Karen 
2013 Audi SQ5 终极提车作业 (2013-8-14) Jinoramic 
发表于 2013-9-21 16:14
