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不过有条件，
Other tools and equipment
You can claim an immediate deduction for the full cost of tools and equipment bought on, or after, 1 July 2001 if:
the cost of a particular item does not exceed $300, and
you use the item predominantly for the purpose of producing assessable income that is not income from carrying on a business, and
the item is not part of a set that you start to hold in that income year, where the total cost of the set exceeds $300, and
the total cost of the item and any other identical or substantially identical item that you start to hold in that income year does not exceed $300.
If you do not meet all of the conditions listed above, you cannot claim an immediate deduction for the full cost of your tools and equipment.
However, you can claim a deduction for the decline in value of the tools and equipment you use for work based on their effective life. |
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秀秀我的烘焙甜点（应要求上了千层的方子） (2006-9-24) happymm 
发表于 2011-5-18 21:25
