ATO上说Asset value三百以上一千以下的可以入low value pool。问题是如果两人共同拥有一个asset，各占50%的话，是否Asset value一千以上两千以下都可以入low value pool :因为每人所占的value只是一千以下? 如果两人共同拥有，但一个占有90%,另外一个占有10%，是否10%的那个可以把value在一万块以下的都放到low value pool （补充-因为这个人占有该物品的价值只有10000X0.1=1000)?
楼主在别处找到认为靠谱的答案，更新在8楼。
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Can I know which asset under 2000 dollar could as register joint ownership?
Laptop's invoice had two name?
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谢谢您的回复。这是关于投资房内设备的。投资房是两人名下。
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说实话，回答不了。既然投资房设备折旧，那就让软件去计算出各自分享折旧比例就可以。饶那么大个弯我不明白你为何提1万块要放到POOL
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再次谢谢回复。有些详情不方便写。我还是直接找个会计师问问吧。
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Low value poor 放不下 就放general poor呗。。有啥好烦的
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Partnership assets
The partnership and not the partners or any particular partner
is taken to be the holder of a partnership asset, regardless of
its ownership. A partnership asset is one held and applied by
the partners exclusively for the purposes of the partnership
and in accordance with the partnership agreement.
The decline in value of an asset that you hold jointly with
others is worked out on the cost of your interest in the asset.
This means that if you hold an asset jointly and the cost of
your interest in the asset or the opening adjustable value
of your interest is less than $1,000, you can allocate your
interest in the asset to your low-value pool;
综上所诉，必须看当时PARTNERSHIP合同的具体细则，我的理解基本上是不行
链接
http://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/ind00342355n19960613.pdf
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谢谢楼上各位的回复。查了很久，终于搜到我认为比较靠谱的答案：
Pooling for multiple owners
Legislation states that some assets within an investment property can be grouped together and written off at a higher rate. To qualify for these groups the asset’s value must fall below $300 or $1,000. Assets which fall under $300 are able to be written off immediately (this option is called the ‘immediate write-off’). Assets which fall under $1,000 are entitled to an accelerated depreciation rate of 18.75% in the year of acquisition and 37.5% per year there after (this option is called ‘low-value pooling’). Both options will be affected depending on the ownership structure of the property.
For example, in a 50:50 ownership situation, items under $600 can be written off immediately and items that are under $2,000 can qualify for the ‘low-value’ pool.
出处 http://news.bmtqs.com.au/maximis ... or-multiple-owners/
也就是说一楼的计法是行得通的。因为如果一个人对一件价值10000块的东西只拥有10%的利益，他的利益的价值是1000块，可以入low value pool。
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谢谢参与讨论。共同的投资房不算是partnership。但您写的
The decline in value of an asset that you hold jointly with
others is worked out on the cost of your interest in the asset.
我认为证明了我在楼上的计算是对的。
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不是烦，只是因为收到一份depreciation report, 把2000块的东东放到low value pool,觉得不解。现在明白对joint owner是适用的。
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