呃，去年财年开始买了一台新的电脑，为了工作用。 电脑 3000 多块钱，如果非要分的话，60% 工作 40% 自用吧，那这个应该怎么申报，在哪一个项目里？
谢谢指点啦！！
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Under D5 - Work related expenses. However, you cannot have whole amount deduction ($3000 x 60% = $1,800), only claimed depreciation for your computer.
For example:
Computer purchased on 1st September 2011 for $3000.-. Use 60% for work, it would be calculated as follows:
2012: $3000 x 60% x 40% x 304/366 = $598 ( you can only claim $598 for 2012 tax year)
2013: ($3000 x 60% - $598) x 40% = $481
2014: ($3000 x 60% - $598 - $481) x 40% = $288
2015: ($3000 x 60% - $598 - $481 - $288) x 40% = $173
2016: ($3000 x 60% - $598 - $481 - $288 - $173)= $260 (In 2016, the written down value has become less than $300 which is $260, simply claimed all, or continue to use above formula to work out the depreciation for the year.)
40% is the current depreciation rate for desktop computer.
However, if you purchased laptop, then the depreciation rate would be 66.67%.
[ 本帖最后由 cycwong21 于 2012-7-19 00:04 编辑 ]
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哇，楼上的解释太清晰了！！ 非常感谢！！
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Nb...
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电脑需要提供收据么？
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http://www.ato.gov.au/content/00313843.htm
D6 low value pool
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如果ATO查起来，公司能提供证明
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学习
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Keep the tax receipt for at least 5 years in your hand for possibility of audit by ATO.
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If your company bookkeeper would still keep receipts for you, and easy to be found out few years later. Otherwise, God bless you.
Suggest you to keep one copy for yourself.
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D6 Low value pool for asset purchased less than $1000. If asset was purchased more than $1000, only can use normal depreciation rate.
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解释得真清楚，mark
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