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[小生意] 请教二手车的depreciation rate 是多少呢 [复制链接]

发表于 2010-9-12 18:31 |显示全部楼层
此文章由 xiaoxi8413 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 xiaoxi8413 所有!转贴必须注明作者、出处和本声明,并保持内容完整
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 ]
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发表于 2010-9-12 21:13 |显示全部楼层
此文章由 Gladys123 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 Gladys123 所有!转贴必须注明作者、出处和本声明,并保持内容完整
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 ]

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