新的买卖新车折旧方法，7月1日生效。

STS-TAX

Accelerated initial deduction for motor vehicles
                 
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Small businesses can claim up to $5,000 as an immediate deduction for motor vehicles, with effect for vehicles acquired from the 2012-13 income year.

The remainder of the motor vehicle value is pooled in the general small business pool (depreciated at 15% in the first year and then 30%).

This reform is closely related to another previously announced measure that allows small businesses to immediately write-off any new business asset worth less than $6,500 from the 2012-13 income year onwards.

This measure received royal assent on 29 March 2012 and will come into effect from 1 July 2012

smartoz

厉害。。。。。。。。。

妮南

也想请教一个问题，假如这个small business的turn over低于$30,000一年，是不是也享有同样的税减免？还有假如买车贷款的情况？

STS-TAX

只要小于200万都可以

大米饭

谢谢分享！