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因为是depreciating assets
If the computer, laptop or software cost more than $300, you must depreciate the asset via the decline in value process.
As a general rule, desktop computers are depreciated over a period of four years, and laptops can be depreciated over three years. You can claim an immediate deduction for the full cost of the item if it costs $300 or less.
谷歌 IT-professionals---claiming-work-related-expenses 就会看到ATO关于码农费用的说明 |
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