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发表于 2019-10-28 09:11
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本帖最后由 jtlld 于 2019-10-28 09:15 编辑
你已经抵扣过的不能再次抵扣。 还有capital works deduction reduced cost base . 你那个页面最后一个例子。
Example: Capital works deduction: effect on reduced cost base
Danuta acquired a new income-producing asset on 28 September 2005 for $100,000. She sold it for $90,000 in November 2017. While she owned it she claimed capital works deductions of $7,500 for expenditure she incurred.
Her capital loss is worked out as follows:
Cost base
$100,000
less capital works deductions
$7,500
Reduced cost base
$92,500
less capital proceeds
$90,000
Capital loss
$2,500 |
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