你应该用第一个METHOD，前提是记录12周的LOG BOOK，公用和私用百分比
然后根据这个百分比乘以所有汽车的开支，如果还是小于KM METHOD
那就是说只能用5000，，最高5000公里
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Have you done logbook record? What's your private % & and what's your business % use of the car?
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你要有LOGBOOK 连续12个星期记录，计算出BUSINESS%
如果一年用于BUSINESS 里程数超过5000KM, 用LOGBOOK中BUSINESS%计算所有MV开支（维修，维护，油，保险，折旧等），除了油票外都必须保留发票。
手机费是other exp. GSP是depn.
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Example of making a logbook:
Odometer start Odometer end Total Travel 30/06/2012 Odometer
Beginning of Records 52,300km
01/07/11 fm ofc to client's ofc - eg. boxhill 52,300km 52,328km 28km
03/07/11 fm ofc to client's ofc - eg. ABC 52,500km 52,530km 30km
" " " " " " "
25/09/11 fm client's ofc to own ofc - e.g CCC 57,000km 57,036km 36km
Ending of Records (after 12 wks) 57,300km
e.g. Total Travel for business 4,000km 5,000km
Business useage: 4000km / 5,000km = 80%
Log book method for claiming car expenses:
Car Registration: $650
Car Insurance: $750
Petrol Expenses for the year $4600
Car repairs (Accident + Excess if faulty party) $2650
Car Maintenance $ 500
Car Wash $ 100
Car depreciation (e.g.) $2500
Hire purchase Interest Paid (if under finance) $1250 (example)
------------
Total Expenses for the year $13,000
Business % Tax Expenses Claimed $10,400
Suggest LZ find a local tax agent to prepare your tax return, because it could be quite complicated to work out your car depreciation & HP purchase interest paid.
HP Repayments included principal + Interest.
If you wanted to save your tax agent fees, summarised all car expenses as above except car depreciation and HP. Give a copy of car purchase contract and tax invoice, and detailed HP contract copy for terms of repayment. Normally tax agent would have their way and software to work out these figures for you.
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Remember to keep all tax invoices/receipts for five years.
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mark一下
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xuexile
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