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如题.我找不到相关资料. ATO上说新车的折旧年限一般是5年(根据实际情况有所不同).那么超过5年的旧车,用于small business,能计折旧么?如果能,如何估算可折价值和折旧年限呢? Motor vehicles The Australian Taxation Office (ATO) allows motor vehicles to depreciate at the rate of 22.5 percent per annum on a reducing balance method, suggesting a working life of five years. If the vehicle is leased, the period of the lease can be selected, for example three years or five years. The duration chosen will depend on the type of work it will be performing and the period of time before it becomes uneconomical to maintain the vehicle. [ 本帖最后由 qqtree 于 2008-8-6 18:12 编辑 ] |
