抱着一线希望, 再confirm一下, 是不是这种情况是不能申请折旧的.
俺05-06财年在国内买的笔记本, 有发票(港票, 港币价格, 大概价值2K刀), 这个笔记本我整个06-07财年都在澳洲使用, 跟本人工作相关. 虽然不是06-07财年的开支, 但是能不能申请这个设备在06-07财年的折旧哪?
估计够呛, 问问这里的TZ吧, 不少都是很专业的, 死马当活马医吧, 不行就算了.
[ 本帖最后由 zn7726 于 2007-10-16 22:58 编辑 ]
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大家看看我的这些数字填的对吗? 笔记本是15500港币, 大概算2500澳元吧(一定要精确数字吗? 当时的牌价没处找呀, receipt上写的是港币价格)
1. Depreciation method 用 Prime Cost 可以吧
2. Effective life in year写三年没问题吧
3. opening written down value 是什么? 我按照原价写的
4. opening adjustable value是什么? 我按照原价 - 1/3价格写的. 这个是不是要精确到天呀, 就是购买日期到2006/07/01之间到底折价多少(数字应该大于我写的数字)?
[ 本帖最后由 zn7726 于 2007-10-16 08:50 编辑 ]
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昨晚一直在研究ATO那个depreciation的小册子, 伤脑筋, 不过总结的结果是可以折旧的, 现在是这个表不知道怎么填. 还有折旧只能按照三年算吗?
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的各位大大们给点指导呀 ... 是不是我问的不清楚呀 ...
自己顶一下吧
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没填过。帮顶一下。
有没有会计同学帮忙回答下。
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谢谢老妖帮顶
论坛里有不少对既税务熟悉又很热心和活跃TZ呀， 怎么这个问题没人搭理呀？不解不解
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我不是会计。不过报折旧跟在哪儿买的应该没关系。只要你有发票就行。
laptop税局规定三年折完。用prime cost发三年平均折旧，每年33.3％。用diminishing value法，第一年折50％，第二年折25％（即剩余价值的50％），第三年折完。
还有我觉得那个“have you recalculated the effective life for this asset"应该选no.不明白你为什么选yes，难道你自己想多分几年折旧？
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终于有朋友留言了, 感激感激, ++++
怀疑是不是符合折旧的要求, 主要因为不是06-07财年买的东西, 研究了一下ATO的册子, 好像没关系的.
“have you recalculated the effective life for this asset" 不懂这个问题问的是啥, 瞎选的 ...
我的笔记本第一年是在国内用的, 第二年开始过来用, 所以还是prime cost划算点
opening written down value 和 opening adjustable value 分别是啥意思呀? 我算的对吗?
接着等
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不行.主要看你买时的目的,要与澳州工作相关.就象学费一样,工作后交钱读相关科目可扣,先读书后找到工作不行.
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i think the depreciation can be counted but not too sure. if i were in your position, i would use it as a deduction. also agree with 休's comments on the tuition. can or can not is largely subject to personal interpretation, i doubted even if you go to ato for an explanation, different people would offer you different results.
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啊? 休版, 我看过那本depreciation 2007的册子, 里面举了个冰箱的例子, 说多少多少钱买的, 前几年自用, 然后开公司后公司用, 然后还计算了多少多少折旧 ...
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公司不同个人
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yeah, remember the low value pool is not for individual. but does the brocher tell you it has to be a company or individual?
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GUIDE DEPRECIATION ASSETS 2007册子的第8页这样写
Decline in value of a depreciating asset
used for other than a taxable purpose
You calculate the decline in value and adjustable value of a
depreciating asset from the start time independently of your use
of the depreciating asset for a taxable purpose. However, you
reduce your deduction for the decline in value to the extent your
use of the asset is for other than a taxable purpose.
If you initially use an asset for other than a taxable purpose, such
as for a private purpose, and in later years use it for a taxable
purpose, you need to work out the asset’s decline in value from
its start time including the years you used it for a private purpose.
You can then work out your deductions for the decline in value of
the asset for the years you used it for a taxable purpose.
红色部分描述的是"先个人用后taxable purpose用"时如果计算depreciation, 虽然不是针对回答我这类问题的, 但是也从侧面回答了我的问题吧???
use it for a taxable purpose
这个难道只有自己开公司才叫taxable purpose吗?
[ 本帖最后由 zn7726 于 2007-10-17 09:34 编辑 ]
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你看税局举例
Example: Depreciating asset initially used for other than a taxable purpose
Paul purchased a refrigerator on 1 July 2004 and immediately used it wholly for private purposes. He started a new business on 1 March 2007 and then used the refrigerator wholly in his business. Paul’s refrigerator started to decline in value from 1 July 2004 as that was the day he first used it. He needs to work out the refrigerator’s decline in value from that date. However, Paul can only claim a deduction for the decline in value for the period commencing 1 March 2007 when he used the refrigerator for a taxable purpose.
http://www.ato.gov.au/individual ... amp;page=21&H21
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这个就是我说的冰箱的那个例子, 的确例子里的case不是100% match我的情况. 但是, 难道只有start a new business 才叫use it for a taxable purpose吗? 我觉得关键在于"use it for a taxable purpose", 例子毕竟只是描述policy用的, 这个例子当然100%符合policy, 但是不是说只有这个例子满足policy呀 ...
休版觉得我过来澳洲后, 需要work from home时用laptop, 不满足for taxable purpose吗?
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What is a work related expense?
You can claim deductions for work-related expenses you incurred while performing your job. You incur a work-related expense when:
* you receive a bill or invoice for an expense that you are liable for and must pay
# you do not receive a bill or invoice but you are charged and you pay for it.
因为你bill 的日期与澳州工作无关,所以不能.
http://www.ato.gov.au/individual ... 02&st=&cy=1
[ 本帖最后由 休 于 2007-10-17 10:25 编辑 ]
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我觉得work related expense和depreciation是两回事吧?
按照冰箱的那个例子说, 买冰箱那人最开始拿到的receipt也是给private的而不是给他公司的呀, 也和他后面自己的business无关呀 ...
迷糊了... 打搅休版了, 谢谢. 没有别的同学出来帮休版解答一下吗, 不是好多同学都是做accounting的吗 ...
[ 本帖最后由 zn7726 于 2007-10-17 10:31 编辑 ]
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depreciation 是 work related expense 下的一项
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depreciation 的确是 work related expense 下的一项, 但是这两个还是不完全一样的吧.
像我说的, 按照冰箱的那个例子, 买冰箱那人最开始拿到的receipt也是给private的而不是给他公司的呀, 也和他后面自己的business无关呀, 所以冰箱的deduction只能按照折旧算, 而且要从最开始使用就开始即使折旧.
关键是depreciation允许item的使用目的转变, private->taxable, 所以所有的receipt在最开始都肯定是private的呀.
唉 ... 要是ATO那个冰箱的例子换成我这种case, 现在就不用伤神了 ...
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depreciation is expense, and it is also a kind of work related expense.
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if they have all examples out there, there is no need for a tax agent la~~~
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depreciation is expense, and it is also a kind of work related expense.
嗯, 似乎是这样. 那个expense就是decline in value. 自己的laptop工作用, 笔记本的decline in value也是work related的吧.
suosuo 同学, 你现在也觉得我不能claim这项deduction吗?
[ 本帖最后由 zn7726 于 2007-10-17 10:50 编辑 ]
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在business 名下的expense 不是 work related expense ,与生意相关的费用可扣除,冰箱例子等于私人折价再转让给公司.
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休版, 不好意思, 我还是想不通呀.
现在的fact是, 在06-07财年我在用的的laptop工作, 我的laptop在06-07财年有33%的decline in value, 这个depreciation直接和工作相关, 为什么不能报? 甭管我当时是怎么买的, 与工作无关的depreciation我没有claim, 我只claim的是与工作相关的部分的depreciation, 这也正是depreciation和一般expense的区别.
假如我05年买了本工作相关的书, 我拿到06-07财年来claim, 那肯定不行, 因为书不能满足depreciation.读书的学费也是这样, 因为学费不能做depreciation, 所以你毕业后工作, 你的学费不能报deduction. 但如果你边工作边读书(工作相关专业), 你的学费就可以报deduction
休版怎么看? 别的的朋友怎么看?
[ 本帖最后由 zn7726 于 2007-10-17 11:07 编辑 ]
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我在这里是根椐文字解释法律,你就不要费脑筋,照claim,到时税局不同意,你就按你现在的思路解释,顶多落个无心之失,罚也不重.
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i am in the same boat with you.
just curious why cant claim this depreciation. if i can't get solid reasons (from all kinds of sources) on why my laptop can not be depreciated as work related expense, i'd prefer claim it. if I were caught some time later, that is the time to proof whose interpretation is right or wrong. then in CCH's next version of tax text book there will be a new case to illustrate how to claim work related expenses.
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yeah, agree! rule is rule, which needs people's interpretation. if yours is strong and reasonable, then you win.
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呵呵, 休版说的是大实话.
意思是让我当一回"小白" ??? 哈哈哈哈.
谢谢休版的解释和suosuo朋友的关注和意见, ++++
希望有别的朋友继续发表意见
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我们跟LZ情况比较相似,也是上上个财政年度国内买的laptop,今年在会计师那里报了折旧.
会计师还给我们解释说,可以分两种报法,就是一种33.3%的报法,一种是50%,25%,25%(或许50%,30%20%).
只供参考.
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