{"id":2093,"date":"2024-06-27T13:38:37","date_gmt":"2024-06-27T03:38:37","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/2a18971f49\/"},"modified":"2025-02-18T22:31:42","modified_gmt":"2025-02-18T11:31:42","slug":"%e8%b5%84%e4%ba%a7%e6%8a%b5%e6%89%a3-write-off","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e8%b5%84%e4%ba%a7%e6%8a%b5%e6%89%a3-write-off\/","title":{"rendered":"\u8d44\u4ea7\u62b5\u6263\u9650\u989d(Instant Asset Write off Thresholds)"},"content":{"rendered":"\n

\u5982\u679c\u60a8\u7684\u516c\u53f8\u4ece\u4e8b\u5546\u4e1a\u6d3b\u52a8\uff0c\u5728\u8d2d\u4e70\u4e86\u4e00\u9879\u56fa\u5b9a\u8d44\u4ea7<\/strong>\uff0c\u5e76\u4e14\u8be5\u8d44\u4ea7\u4ef7\u503c\u4f4e\u4e8e\u76f8\u5e94\u7684\u201c\u62b5\u6263\u9650\u989d\u201d(Instant Asset Write-off Thresholds)\uff0c\u90a3\u4e48\u6b64\u9879\u8d44\u4ea7\u5728\u8d2d\u5165\u7684\u5f53\u5e74\u4e0d\u9700\u8ba1\u63d0\u6298\u65e7<\/strong>\uff0c\u53ef\u4ee5\u76f4\u63a5\u8fdb\u884c\u7a0e\u52a1\u62b5\u6263\uff0c\u4ece\u800c\u964d\u4f4e\u7a0e\u52a1\u652f\u51fa\u3002<\/p>\n\n\n\n

\u201c\u62b5\u6263\u9650\u989d\u201d\u9002\u7528\u4e8e\u6bcf\u4e00\u9879\u8d44\u4ea7\uff0c\u4e0d\u8bba\u8fd9\u9879\u8d44\u4ea7\u662f\u65b0\u8d2d\u4e70\u7684\u6216\u662f\u4e8c\u624b\u7684\u3002<\/p>\n\n\n\n

\u8fc7\u53bb\u51e0\u5e74\uff0c\u8fd9\u4e00\u9650\u989d\u5728\u4e0d\u65ad\u53d8\u5316\uff0c\u5982\u4e0b\u8868\u6240\u793a\uff1a<\/p>\n\n\n\n

\u8d44\u4ea7\u7684\u8d2d\u5165\u65f6\u95f4<\/strong><\/td>\u62b5\u6263\u9650\u989d<\/strong><\/td><\/tr>
01\/07\/2023 \u5230 30\/06\/2025<\/td>$20,000<\/td><\/tr>
06\/10\/2020\u5230 30\/06\/2023<\/td>\u65e0\u9650\u989d<\/td><\/tr>
01\/07\/2020 \u5230 05\/10\/2020<\/td>$1,000<\/td><\/tr>
03\/04\/2019 \u5230 30\/06\/2020<\/td>$30,000<\/td><\/tr>
29\/01\/2019 \u5230 02\/04\/2019<\/td>$25,000<\/td><\/tr>
12\/05\/2015 \u5230 28\/01\/2019<\/td>$20,000<\/td><\/tr>
01\/01\/2014 \u5230 12\/05\/2015<\/td>$1,000<\/td><\/tr>
01\/07\/2012 \u5230 31\/12\/2013<\/td>$6,500<\/td><\/tr><\/tbody><\/table>
ATO\u516c\u5e03\u4e86\u4ece2023\u5e747\u67081\u53f7\u5f00\u59cb\uff0c\u8fd9\u4e00\u9650\u989d\u53d8\u4e3a$20,000\u3002\u4f46\u6fb3\u6d32\u7a0e\u52a1\u5c40\u8fd8\u5728\u91d1\u989d\u7684\u8ba4\u5b9a\u662f\u5426\u5305\u62ecGST\u53ef\u62b5\u6263\u7684\u91d1\u989d\uff08\u516c\u7528\uff0c\u79c1\u7528\uff09\u7b49\u6709\u8fdb\u4e00\u6b65\u7684\u89c4\u5b9a\uff0c\u8be6\u60c5\u8bf7\u54a8\u8be2\u60a8\u7684\u4f1a\u8ba1\u5e08\u6216\u8005\u6211\u4eec\u3002

\u4e0b\u9762\u4e3e\u51e0\u4e2a\u4f8b\u5b50\u5e2e\u60a8\u7406\u89e3\uff1a<\/figcaption><\/figure>\n\n\n\n

\u8d44\u4ea7\u62b5\u6263\u6848\u4f8b\u4e00\uff1a<\/h2>\n\n\n\n

A\u516c\u53f8\u662f\u4e00\u5bb6\u6c34\u6696\u670d\u52a1\u516c\u53f8\u30022023\u5e749\u670810\u65e5\uff0cA\u516c\u53f8\u8d2d\u4e70\u4e86\u4e00\u53f0\u4ef7\u503c\u4e3a$ 18,000\u7684\u6e05\u6d01\u673a\u5668\uff0c\u5e76\u5f00\u59cb\u4f7f\u7528\u3002\u63a5\u4e0b\u6765\u7684\u4e00\u4e2a\u6708\uff0c\u8be5\u516c\u53f8\u53c8\u82b1\u8d39\u4e86$12,000\u4e07\u8d2d\u4e70\u4e86\u4e00\u8f86\u62d6\u8f66\uff0c\u7528\u4e8e\u8fd0\u9001\u6e05\u6d01\u673a\u5668\u30022024\u8d22\u653f\u5e74\u5ea6\u603b\u5171\u82b1\u8d39\u4e86$3\u4e07\u3002<\/p>\n\n\n\n

\u4e24\u9879\u8d44\u4ea7\u7684\u8d2d\u5165\u65f6\u95f4\u572801\/07\/2023\u548c30\/06\/2025\u4e4b\u5185\uff0c\u8be5\u671f\u95f4\u53ef\u76f4\u63a5\u62b5\u6263\u9650\u989d\u4e3a$20,000\u3002<\/p>\n\n\n\n

\u7531\u4e8e\u8fd9$20,000\u9608\u503c\u9002\u7528\u4e8e\u6bcf\u4e00\u9879\u8d44\u4ea7\uff0c\u4e14\u4e24\u9879\u8d44\u4ea7\u7684\u5404\u81ea\u82b1\u8d39\u90fd\u6ca1\u8d85\u8fc7\u9608\u503c\uff0c\u56e0\u6b64A\u516c\u53f8\u53ef\u4ee5\u57282024\u5e74\u7684\u7eb3\u7a0e\u7533\u62a5\u5355\u4e0a\u76f4\u63a5\u7533\u62a5$30,000\u7684\u7a0e\u52a1\u62b5\u6263\u3002<\/p>\n\n\n\n

\u8d44\u4ea7\u62b5\u6263\u6848\u4f8b\u4e8c\uff1a<\/h2>\n\n\n\n

2023\u5e748\u670810\u65e5\uff0cA\u516c\u53f8\u8d2d\u4e70\u4e86\u4e00\u8f86\u4ef7\u503c\u4e3a$ 30,000\u7684\u65b0\u8f66\uff0c\u4f30\u8ba160%\u7528\u4e8e\u516c\u53f8\u7ecf\u8425\u3002\u4f9d\u7167\u8d2d\u5165\u65f6\u95f4\uff0c\u53ef\u76f4\u63a5\u62b5\u6263\u9650\u989d\u4e3a$20,000\u3002\u867d\u7136\u7528\u4e8e\u516c\u53f8\u7ecf\u8425\u7684\u90e8\u5206\u4e3a$18,000 ($30,000*60%)\uff0c\u56e0\u4e3a\u65b0\u8f66\u7684\u8d2d\u4e70\u603b\u4ef7\u503c\u8d85\u8fc7\u4e86\u62b5\u6263\u9650\u989d\uff0c\u6240\u4ee5\u4e0d\u53ef\u4ee5\u5728\u8be5\u8d22\u653f\u5e74\u5ea6\u4e00\u6b21\u6027\u62b5\u6263\u3002<\/p>\n\n\n\n

<\/p>\n\n\n\n

\u5353\u8bda\u7acb\u548c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5982\u4f55\u63d0\u4f9b\u5e2e\u52a9\uff1a<\/h2>\n\n\n\n

\u672c\u6587\u65e8\u5728\u5e2e\u52a9\u60a8\u4e86\u89e3\u201c\u8d44\u4ea7\u62b5\u6263\u9650\u989d\u201d\u5728\u7a0e\u52a1\u4e0a\u7684\u64cd\u4f5c\u65b9\u5f0f\u3002\u901a\u8fc7\u6587\u7ae0\u5185\u5bb9\uff0c\u60a8\u53ef\u80fd\u5df2\u7ecf\u4e86\u89e3\u5230\u8fd9\u4e00\u9650\u989d\u662f\u4e0d\u65ad\u53d8\u5316\u7684\u3002\u4e3a\u4e86\u6700\u5927\u5316\u60a8\u7684\u5229\u76ca\uff0c\u4f5c\u4e3a\u7eb3\u7a0e\u4eba\uff0c\u60a8\u53ef\u4ee5\u91c7\u53d6\u4e00\u4e9b\u63aa\u65bd\u3002\u8d44\u4ea7\u62b5\u6263\u9650\u989d\u5df2\u7ecf\u5168\u9762\u6539\u53d8\u4e86\u6fb3\u5927\u5229\u4e9a\u4f01\u4e1a\uff0c\u5728\u6fc0\u70c8\u7684\u7ade\u4e89\u73af\u5883\u4e2d\u4fc3\u8fdb\u4e86\u589e\u957f\u548c\u6210\u529f\u3002\u5353\u8bda\u7acb\u548c\u63d0\u4f9b\u9ad8\u6548\u7684\u4f1a\u8ba1\u8f6f\u4ef6\uff0c\u5305\u62ec\u8d44\u4ea7\u7ba1\u7406\u8d39\u7528\u8ddf\u8e2a\u5668\u3002\u5982\u679c\u60a8\u8003\u8651\u5728\u672a\u6765\u4e00\u6bb5\u65f6\u95f4\u5185\u8d2d\u4e70\u56fa\u5b9a\u8d44\u4ea7\uff0c\u6211\u4eec\u6b22\u8fce\u60a8\u54a8\u8be2\u3002 \u6b64\u5916\uff0c\u5353\u8bda\u7acb\u548c\u8fd8\u4e3a\u4e1a\u52a1\u6269\u5c55\u63d0\u4f9b\u8d44\u4ea7\u878d\u8d44\u548c\u4e13\u5bb6\u6307\u5bfc\u3002\u7acb\u5373\u8054\u7cfb\u6211\u4eec\uff0c\u6293\u4f4f\u53d1\u5c55\u673a\u9047\u3002<\/p>\n\n\n\n

<\/p>\n\n\n\n

\"instant<\/figure>\n\n\n
\n<\/div>\n
\n

\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u5173\u8d44\u6599\u00a0<\/em><\/span><\/span>htt<\/span>ps:\/\/www.ato.gov.au\/Business\/Depreciation-and-capital-expenses-and-allowances\/In-detail\/Depreciating-assets\/Simplified-depreciation—rules-and-calculations\/?page=4<\/span><\/em><\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2094,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1696],"tags":[],"class_list":["post-2093","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1696","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-20"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=2093"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2093\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/2094"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=2093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=2093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=2093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}