澳洲E-TAX 电脑折旧怎么算?

在澳大利亚税务




请教这个decline in value worksheet怎么填?

[ 本帖最后由 漫游 于 2008-9-27 23:08 编辑 ]

评论
Items that need to be filled:

First section:
Description of asset: Dell Desktop Computer or Dell Laptop Computer or something else.
Personal use percentage: Your actual personal use percentage, for example 30%. If no personal use the percentage will be 0%.
Date acquired: The date you purchased the computer, for example 30/09/2007.
Cost: The price you paid for it, for example $1600.
Asset type: Other than motor vehicle.
Other items in this section can be ignored.

Depreciation rate and method section:
Tick the box next to Diminishing value.
Effective life in years: 4 years for desktop, 3 years for laptop.
Depreciation rate percentage: 50% for desktop, 66.67% for laptop.
Tick the box NO next to the question "Have you self assessed the effective life of this asset?"
Other items in this section can be ignored.

Click next when you completed.

评论
谢谢楼上,请问Opening written down value这一项怎么填?是算出来Decline in value还是Reduced by private use?

评论
如果是bought during the financial year, etax自动算的.

评论
我的要手工填

评论


Did you buy it in prior years? If so, how did you work out your depreciation?

The opening written down value (OWDV) is the closing written down value (CWDV) from last year. This year's OWDV is worked out by subtracting last year's deductible amount from last year's OWDV. This deductible amount is the annual depreciation amount less any private portion and is calculated automatically by E-Tax based on the information given by you.

If you need to manually input the OWDV, you also need to manually input the opening adjustable value (mandatory). If you had private use last year, this opening adjustable value will be less than the OWDV because it is worked out by subtracting the full amount of depreciation from last year's opening adjustable value.

Please note, your claim will be the deductible amount NOT the full depreciation. The reason ATO puts the adjustable section there is for the purpose of working out the balancing adjustment (profit or loss) if you so dispose of the asset.

评论
谢谢,还有个问题,如果电脑买了三年,只是第三年开始用于工作,这种情况怎么算?

评论
mark for review

评论


Well, the question is getting harder

I need to mention three things before answering your question:

1. If you purchased your computer before 10/05/2006, the depreciation rate would be 37.5% for your desktop and 50% for your laptop using diminishing value method. If you purchased your computer on or after 10/05/2006, the rates would be the same as mentioned in my previous post. If you chose to use the prime cost method, the rate would be 25% for desktop and 33.33% for laptop regardless of when you purchased it.
2. The deductible amount of an asset in any particular year can never be greater than the depreciation (the value declined) of that asset in that year, therefore, the total deductible amount for an asset cannot exceed the cost of that asset.
3. The value of an asset starts decline from the first day when you purchased it regardless of whether you use it for income producing, study and work related purposes or not.

Here, I will give you an example to answer your question.

Assuming that you purchased a desktop for say $2000 on 01/07/2005 and you did not use it for business (work and study included) purpose until 01/07/2007. Therefore, you use it 100% privately in the two years from 01/07/2005 to 30/06/2007. The total deductible amount in those two years would be nil. However, as mentioned above, the value of the desktop started decline from 01/07/2005. Using diminishing value method, the value declined would be $750 ($2000 X 37.5% X 365/365) in the first year and $469 [($2000 - $750) X 37.5% X 365/365] in the second year. The opening written down value as at 01/07/2007 would still be $2000 as no amount has been deducted for the two years from 01/07/2005 to 30/06/2007. The opening adjustable value as at 01/07/2007 would be $781 ($2000-$750-$469).

For the year ended 30/06/2008, you used the computer solely for business purpose. Now let's look at how much you can claim. The second point above indicates that the deductible amount cannot exceed the depreciation of that year. Therefore, the deductible amount would be the lesser of ($2000 X 37.5%) or ($781 X37.5%). In this case, $293 would be the answer.

You may feel sad when you look at the answer. Don't give up yet! There is always a second choice. People tend to use diminishing value method as this method gives the maximum depreciation most of the time but, not always. In your case, I suggest you to use the prime cost method. Why? Let's look at how much you can claim in 2007/2008 financial year if you use the prime cost method. The opening written down value would be the same as that of using diminishing method, $2000. However, when using prime cost method, the value declined would be $500 each year for 4 years in this case. Hence, the opening adjustable value as at 01/07/2007 would be $1000 ($2000-$500-$500) and the depreciation would be $500 ($2000 X 25% X 366/366). The deductible amount would also be $500 as you use the computer solely for business purpose. This is $207 additional deduction.

I hope I answered your question.

[ 本帖最后由 Xavier 于 2008-10-1 21:47 编辑 ]

评论
Any support is welcome! Just want to wear some shoes!

评论

想请教一下,电脑是应该在D4还是D5 claim 呢?如果都可以,哪个比较好?分分感谢

评论
mark
澳洲中文论坛热点
悉尼部份城铁将封闭一年,华人区受影响!只能乘巴士(组图)
据《逐日电讯报》报导,从明年年中开始,因为从Bankstown和Sydenham的城铁将因Metro South West革新名目而
联邦政客们具有多少房产?
据本月早些时分报导,绿党副首领、参议员Mehreen Faruqi已获准在Port Macquarie联系其房产并建造三栋投资联

税务

税务

父母国内的退休金在澳洲还要被收税么?

澳大利亚理论上退休金也算收入 但是研究了下中澳之间好像也有treaty http://www.austlii.edu.au/au/other/dfat/treaties/1990/45.html Article 18 Pensions Subject to the provisions of paragraph (2) of Article 19, pensions paid to a re ...

税务

朋友转钱给我大额,有风险吗

澳大利亚一朋友打算卖一套小房子,到手有大概小几十个想换成RMB,那正好我也需要澳币,想着说那我们就互换下,想着这中间有什么风险? 可能朋友卖的这套房还是亏损的,也不太需要交cap ...

税务

请问报税时medicare levy 怎么算?

澳大利亚rt,家庭退税2大2小的。 多谢回复,我们家2大一小有私报。小小娃没有。这样的情况请问medicare levy 怎么计算? 多谢! 评论 很简单,taxable income不低于$23,226的话,taxable income的的2%。 评论 ...

税务

在本地没有收入的父母需要申请税号吗?

澳大利亚父母有PR没收入,这种情况下必须申请税号吗?谢谢。 评论 应该不用吧 评论 同问,如果有存款,就有利息,是不是也要缴税,那么就要税号。不知我的理解对吗? 评论 对! 评论 沒有 ...

税务

1993年买的房子,现在如何证明自住豁免CGT?

澳大利亚我有一套1993年购买的自住房,最初自住了半年,之后将其转为投资房出租了5年,随后又恢复自住(适用于6年法则)。然而,由于时间久远,当年的材料并不齐全,目前只剩下零散的几 ...

税务

国内房产血亏两百万,可否申报capital loss

澳大利亚这几个月把国内房产清仓了,总共赔了两百万人民币,明年报税时是不是可以申报capital loss 国内买房时已经是澳洲citizen。 10月15日更新 刚才花了400刀咨询了会计师(包括其他一些税务 ...

税务

请教个人海外收入报税问题

澳大利亚个人收入一直比较单一所以没有用过会计,因为年初刚好从原来工作离职回国休假,国内朋友有一份不错的工作机会就做了半年,因为刚好是澳洲和国内各工作了半年,我在网上自己报 ...

税务

Mygov账户里养老金信息

澳大利亚4月份的时候换了养老金到HostPlus,但直到现在mygov里养老金信息都显示余额是0,知道我转到了HostPlus,但显示not reported 问了HostPlus,说他们定期都会update ATO,这个是ATO的问题,还说一般 ...

税务

Concessional contribution

澳大利亚自己交了2万【税后】到super。 【可能称为personal super contributions更恰当】 现在super里显示就是2万。 报税时,ATO已经在Deduction/Personal Super Contribution里填好了。也是2万。 这个正常吗? 评 ...

税务

请教几个报税的小白问题

澳大利亚请教几个报税的小白问题 出售ETF获得的capital gain是填在Managed fund and trust distributions下面的Capital gains那里,还是填在Capital gains or losses那里。看ato网站解释说前者是指fund distribution has ca ...

税务

換自住房的時候是不是賣了比較好?

澳大利亚最近剛買了一間房子當自住. 在考慮目前的自住房是要賣了還是轉投資房好. 假設在貸款還完的情況下 (沒有利息當 negative gearing). 我的理解是假設自住房2014年 100 萬買, 2024 年漲到 150 萬 ...

税务

收到银行邮件要求confirm tax residency

澳大利亚大家好, 收到NAB银行邮件要求confirm tax residency, 问我这个问题:Are you a redsident of any other country for tax purpose? 请问: 我是否需要声明说我在中国是a redsident for tax purpose?, 如果声明了的话会不会 ...

税务

错误pre filled信息,被税局气到

澳大利亚etax里发现一条pre filled信息,在business里有一笔60多万payment来自suncrop 我没有business,也没收到钱。联系税局让我找Suncorp修改 suncorp回复说他们没有report这个payments,没法修改。税局可以改 ...