求问如下问题,非常感谢:
1 今年work from home电费退税是多少cent一小时啊?去年我记得是45 cent
2 本人是IT从业者,听说电脑可以折旧退税,请问这个折旧怎么量化呀?
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Ding
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今年home office还是45c每小时,电脑折旧按你购入天数和工作比例量化
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这些ATO上都能搜到
a deduction you work out at a rate of 45 cents per hour - the fixed rate covers heating, cooling, lighting and the decline in value (depreciation) of furniture in your home office.
If the computer, laptop or software cost more than $300, you must depreciate the asset via the decline in value process.
For computers, laptops and other equipment, there are two methods to work out depreciation:
the prime cost method
the diminishing value method.
Depreciation using the prime cost method is worked out as a percentage of the cost of the equipment. Depreciation using the diminishing value method is worked out initially as a percentage of the equipment's cost and then as a percentage of the written down value.
As a general rule, desktop computers are depreciated over a period of four years, and laptops can be depreciated over three years. You can claim an immediate deduction for the full cost of the item if it costs $300 or less.
If software is purchased as part of a computer system, the total cost of the system is depreciable. If software is purchased separately and costs more than $300, the decline in value (depreciation) is worked out using the prime cost method over a period of four years.
You must apportion the amount of your claim if the computer, laptop or internet has been used in part for private purposes. You need to keep a diary to record the amount of time you use your home computer and internet for work and private purposes. The diary must include a representative period of at least four weeks to establish a pattern of use for the whole year.
报税时在my gov APP里会让你输入购买日期 价格 工作使用比例等等等等 自动计算的
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