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I know this is super late, but I thought I'd add my 2c worth for anyone who might be reading this in future, and is confused by the update to MyTax. Yep they used to have a "Rental Property Schedule" (RPS) for each property you own, but I don't think they call it that anymore. The RPS used letters to refer to fields, which is still used in the "help" page given by the O.P. – the ATO still need to update that.
Anyway, depreciation schedules and the industry in general use all sorts of different names for plant and capital works, so it does get confusing when you're trying to match your Depreciation Schedule values to MyTax fields. Basically, the amount in your depreciation schedule that is labelled:
Capital works; or Building; or "Division 43" is the amount that goes in the field labelled "Total capital works – manually calculated" in MyTax (that was previously Item R in the RPS). This refers to the building and anything "permanently attached" to it like the doors and toilet.
Plant; or Plant and Equipment; or "Division 40" is the amount that goes in the field labelled "Total capital allowances – manually calculated" in MyTax (that was previously Item I in the RPS). This refers to the other stuff that came with your investment property (e.g. air-conditioner and curtains) and is the amount that varies depending on whether you choose the "Prime Cost" or "Diminishing Value" method.
As mentioned by Qta, if your depreciation schedule has anything listed as "Low Value Pool" then you put those items in the main part of your tax return under Deductions (this was item "D6" previously before they got rid of the letters). Note that MyTax wants to calculate the LVP for you every year, rather than just let you put in the "manually calculated" amount which you can do for Capital Works and Plant. So just plug in the initial values from your depreciation report into MyTax, and in future years just check that MyTax and your Depreciation Schedule show the same amount for annual depreciation and reduced values (which they should – it's a very simple calculation).
Hope that helps clear up the inconsistent depreciation language. Hopefully by the end of this FY, the ATO would have updated their "help" page to stop referring to the no-longer-present field letters. |
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煮夫手记三十三 烧鸡！烧鸡！！ (2011-8-27) amon54 
发表于 2016-7-18 20:30
