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集体的话：http://www.ato.gov.au/Individual ... ing-your-deduction/
For depreciating assets that you started to hold on or after
10 May 2006 the formula for the decline in value is:
basevalue ｘdays held*200%/365 x asset’s effective life
*can be 366 in a leap year
where the base value for the income year in which an asset’s
start time occurs is the asset’s cost. For a later income year,
the base value is the asset’s opening adjustable value for
that year plus any amounts included in the asset’s second
element of cost for that year.
ATO 规则的effective life是8年。
Small business 的话：
http://www.ato.gov.au/Business/S ... tion-rules/?page=十一
能够加＄５０００，其他折１５％。 |
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