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本帖最后由 fcad 于 2023-9-21 08:00 编辑
FYI：
ATO rules
The ATO sets guidelines for the effective life and depreciation rates of different types of depreciating assets to assist businesses in calculating their depreciation deductions for tax purposes.
The ATO publishes tables listing the effective lives and depreciation rates for various asset classes like plant and equipment, furniture, vehicles, and computers. These are based on the ATO’s estimates of how long similar assets are typically used in business.
For example, the ATO’s table lists:
Desktop Computers – 4 years effective life, 25% prime cost/ 50% diminishing value depreciation rate
Laptop Computers/notebooks – 2 years effective life, 50% prime cost/100% diminishing value depreciation rate
Furniture – 10 years effective life, 10% prime cost rate/15% diminishing value depreciation rate
Motor Vehicles – 5 years effective life, 12.5% prime cost/25% diminishing value depreciation rate
依据：
https://www.ato.gov.au/law/view/ ... 2FNAT%2FATO%2F00025
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参赛－小年夜费劲巴拉做的：牙签牛肉 + 酸菜肥牛汤 (2007-2-19) 美讶 
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