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同问这2万是甚么方面的开消？
按照澳洲税法 section 40-880 ITAA 1997，pre business expense if the nature is capital nature, you can claim that as a blackhole expense. You can claim it in 5 years time and each year you claim 20% as your tax deduction.
我仍是给你一些ATO的ruling 和 fact sheet 来看看吧！
Section 40-880 Blackhole expenditure: http://law.ato.gov.au/atolaw/execute_search_java.htm
Five year write off： http://www.ato.gov.au/businesses ... m&page=5&H5
TR 20十一/6: Business related expenditure: http://law.ato.gov.au/atolaw/execute_search_java.htm
Happy reading! |
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