e-tax 一个菜鸟问题，急求解答！感谢指点！

会水的兔子

呃，去年财年开始买了一台新的电脑，为了工作用。 电脑 3000 多块钱，如果非要分的话，60% 工作 40% 自用吧，那这个应该怎么申报，在哪一个项目里？

谢谢指点啦！！

cycwong21

Under D5 - Work related expenses. However, you cannot have whole amount deduction ($3000 x 60% = $1,800), only claimed depreciation for your computer.

For example:

Computer purchased on 1st September 2011 for $3000.-. Use 60% for work, it would be calculated as follows:

2012: $3000 x 60% x 40% x 304/366 = $598 ( you can only claim $598 for 2012 tax year)
2013: ($3000 x 60% - $598) x 40% = $481
2014: ($3000 x 60% - $598 - $481) x 40% = $288
2015: ($3000 x 60% - $598 - $481 - $288) x 40% = $173
2016: ($3000 x 60% - $598 - $481 - $288 - $173)= $260 (In 2016, the written down value has become less than $300 which is $260, simply claimed all, or continue to use above formula to work out the depreciation for the year.)

40% is the current depreciation rate for desktop computer.

However, if you purchased laptop, then the depreciation rate would be 66.67%.

[ 本帖最后由 cycwong21 于 2012-7-19 00:04 编辑 ]

会水的兔子

哇，楼上的解释太清晰了！！ 非常感谢！！

Syaoran

Nb...

kicoandy

电脑需要提供收据么？

andriyli

http://www.ato.gov.au/content/00313843.htm
D6 low value pool

jasonliu234

如果ATO查起来，公司能提供证明

pukaki

学习

cycwong21

原帖由 kicoandy 于 2012-7-20 09:23 发表
电脑需要提供收据么？

Keep the tax receipt for at least 5 years in your hand for possibility of audit by ATO.

cycwong21

原帖由 jasonliu234 于 2012-7-20 16:39 发表
如果ATO查起来，公司能提供证明

If your company bookkeeper would still keep receipts for you, and easy to be found out few years later. Otherwise, God bless you.

Suggest you to keep one copy for yourself.

cycwong21

原帖由 andriyli 于 2012-7-20 16:35 发表
http://www.ato.gov.au/content/00313843.htm
D6 low value pool

D6 Low value pool for asset purchased less than $1000. If asset was purchased more than $1000, only can use normal depreciation rate.

speedfan

解释得真清楚，mark