请教二手车的depreciation rate 是多少呢

xiaoxi8413

如题，关于claim business car expenses 的疑问，如果没有logbook做记录，一年确实超过5000km 只是估计business related 80% 这样可以吗？不太可能会被ATO查吧, 其他所有车相关的费用都有receipt。另外2月买了辆94年的二手车，那depreciation rate 是多少呢？as i know basic effective life is 8 years & depreciation rate 18.75%
请指教， 谢谢

[ 本帖最后由 xiaoxi8413 于 2010-9-12 19:27 编辑 ]

Gladys123

你可以补做一个logbook, 然后算出business percentage. 大多数情况ATO是不会查的，但如果你不小心被选中audit, 你可能会被问如何算出business percentage．

New car's effective life (defined by ATO) is 8 years.Under ITAA1997 Section40-105, you should be able to self-assess the effective life the 2nd hand car.

SECTION 40-105 Self-assessing effective life
You work out the effective life of a depreciating asset yourself by estimating the period (in years, including
fractions of years) it can be used by any entity for a taxable purpose or for the purpose of producing exempt
income or non-assessable non-exempt income and, if relevant for the asset:
(a) having regard to the wear and tear you reasonably expect from your expected circumstances of use; and
(b) assuming that it will be maintained in reasonably good order and condition.

[ 本帖最后由 Gladys123 于 2010-9-13 21:44 编辑 ]