请教一个ABN Sole trader Motor Vehicle的问题

calois

小排量的小车今年买的，注册在配偶名下，但是都是我在开。用于平时生活和见客户。想请教一下，买车子的费用能deduct吗？GST能claim吗？不是平时车子的开销。

calois

木有人回复么？

yangzhirong

问你的会计最好！

jeff_lawsons

There are four methods available to claim car expenses when a car is used for work-related purposes:
� the 'cents per kilometre' method
� the '12% of original value' method
� the 'one-third of actual expenses' method
� the 'log book' method.

Normally you need to own or lease a motor vehicle in order to claim car expenses.

However, even though you are not the registered owner of the car, you may still considered to be owner of the car if you can prove ownership of the car by demonstrating your financial contributions to any of the following:
� the initial purchase of the car
� lease payments
� hire purchase agreements, or
� loan payments.

You may not be considered to own the car if you do not contribute to the payment of one of the above, even though you may pay for other expenses such as registration, insurance, maintenance or other running costs.


The purchase of the car is a capital expenditure hence not deductible.

Since you are not the registered owner of the car, you can not claim GST on the car price.

However if you meet the above mentioned "car ownership" requirement, you shall be able to claim the car expense by using one of the four methods.