在新西兰
刚刚发现的，受病毒影响，今年IRD允许:
- commercial & industrial building
- short-stay accommodation depends on if it's seen as residential or commercial.
Generally speaking, if there are 4 or more separate units within the same property and they're used for short-stay accommodation (such as AirBnB), they can be depreciated. (这个应该是既包括商业的commercial 也包括民居 residentail)
- low-value asset （这个不晓得是什么，这个以前就有，现在depreciation提高）
目前已经接受2020-2021年的depreciation deduction，听业内人士说政府在讨论是否去年的也算。
不知道对大家有没有用，有这几种地产的可以跟会计联系了。
https://www.ird.govt.nz/covid-19/business-and-organisations/specific-income-tax-issues/depreciation-and-low-value-assets
评论
可惜不是 residential, 估计投资商业地产的人这里不会很多.
评论
去年的也算。
评论
"From the 2020-2021 income year onwards we're changing depreciation for commercial and industrial building.Previously, tax depreciation on all buildings was at 0% because of 2011 tax changes.
Now if your business is eligible you'll be able to claim depreciation deductions in your tax return for commercial and industrial buildings."
明年才开始吧
评论
对，现在其实不着急claim，从今年算到明年。
去年的还在讨论。
评论
看网站上说其中一个原因是为了促进人们投资商业地产。估计现在贱卖商业地产的也不少，但是这么一点depreciation能有多大作用？
比如说1百万的话，可以退多少？不懂这个，会计是怎么算的？