stamp duty

pg09

哪位朋友知道公司兼并时产生的stamp duty做账的时候是expense还是capital, 是不是tax deduction. thanks

jeff_lawsons

I would assume the stamp duty is incurred because of transferring of land or motor vehicle.

Normally stamp duty is expenditure of a capital nature and is reflected in the depreciable asset's current condition and forms part of the second element of cost under section 40-190 of the ITAA 1997. It usually would not be deductible.

However ACT stamp duty on crown lease can be deductible.

pg09

jeff_lawsons 发表于 2013-8-3 21:58
I would assume the stamp duty is incurred because of transferring of land or motor vehicle.

Normal ...

谢谢啦，如果公司兼并的时候还有各种机器设备办公用品和厂房的话，stamp duty是不是也不可以deduct.谢谢

jeff_lawsons

pg09 发表于 2013-8-5 19:44
谢谢啦，如果公司兼并的时候还有各种机器设备办公用品和厂房的话，stamp duty是不是也不可以deduct.谢谢  ...

是的 not deductible

allenoak

stamp duty会产生在买车买房之类当中，是不可以DEDUCTION的。你是哪种呢？