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是这样吗?俺订的报纸是可以退税的吗?
SMH上看的:
Work-related expenses
The general rule at tax time is to bring forward tax-deductible expenses to the current financial year and delay income until the next financial year. Financial planner Laura Menschik, of WLM Financial Services, suggests bringing forward work-related expenses such as membership fees and subscriptions. Income-protection insurance held outside your super fund is also tax deductible, so it makes sense to pre-pay next year's premiums and claim the full amount as a tax deduction in this year's return. Generally speaking, all claims must be backed up with receipts or other records. But the ATO does allow individuals to claim for work-related items up to a total value of $300 without receipts. So if you buy a newspaper on the way to work and don't have time to collect a receipt, estimate the annual cost and claim a deduction.
Advertisements for end-of-financial-year sales are everywhere, but don't be fooled into buying a laptop before June 30 for the tax benefits. Paul Drum, CPA Australia head of policy, says employees who buy an item for income-producing purposes can write off items that cost less than $300 outright, but more expensive items must be depreciated over their effective working life. Because depreciation is worked out on a pro-rata basis, if you buy on June 30 you can only claim one-day's depreciation.
A better option might be to salary-sacrifice that new laptop, if your employer allows it. That way, you are in effect paying for the item from pre-tax salary and reducing your income tax bill.
Different rules apply if you are self-employed or run a small business. Geoff Walker, WLM Financial Services tax specialist, says that, as of this year, you can write off business-related assets worth up to $6500 in the year you buy them. Special rules have also been introduced for motor vehicles used exclusively for business. You can write off the first $5000 in the year you buy the vehicle, plus 15 per cent of the vehicle's remaining value. On a $20,000 car, for example, this amounts to an immediate deduction of $7250.
Read more: http://www.smh.com.au/money/tax/ ... .html#ixzz2W9NL6TmU |
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