{"id":8821,"date":"2024-06-27T12:55:40","date_gmt":"2024-06-27T02:55:40","guid":{"rendered":"https:\/\/mnygroup.com.au\/%e8%b5%84%e4%ba%a7%e6%8a%b5%e6%89%a3-write-off\/"},"modified":"2025-02-18T21:45:03","modified_gmt":"2025-02-18T10:45:03","slug":"%e8%b3%87%e7%94%a2%e6%8a%b5%e6%89%a3-write-off","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e8%b3%87%e7%94%a2%e6%8a%b5%e6%89%a3-write-off\/","title":{"rendered":"\u8cc7\u7522\u62b5\u6263\u9650\u984d(Instant Asset Write off Thresholds)"},"content":{"rendered":"\n
\n

\u5982\u679c\u60a8\u7684\u516c\u53f8\u5f9e\u4e8b\u5546\u696d\u6d3b\u52d5\uff0c\u5728\u8cfc\u8cb7\u4e86\u4e00\u9805\u56fa\u5b9a\u8cc7\u7522\uff0c\u4e26\u4e14\u8a72\u8cc7\u7522\u50f9\u503c\u4f4e\u65bc\u76f8\u61c9\u7684\u300c\u62b5\u6263\u9650\u984d\u300d(Instant Asset Write-off Thresholds)\uff0c\u90a3\u9ebc\u6b64\u9805\u8cc7\u7522\u5728\u8cfc\u5165\u7684\u7576\u5e74\u4e0d\u9700\u8a08\u63d0\u6298\u820a\uff0c\u53ef\u4ee5\u76f4\u63a5\u9032\u884c\u7a05\u52d9\u62b5\u6263\uff0c\u9032\u800c\u964d\u4f4e\u7a05\u52d9\u652f\u51fa\u3002<\/p>\n

\u300c\u62b5\u6263\u9650\u984d\u300d\u9069\u7528\u65bc\u6bcf\u4e00\u9805\u8cc7\u7522\uff0c\u4e0d\u8ad6\u9019\u9805\u8cc7\u7522\u662f\u65b0\u8cfc\u8cb7\u7684\u6216\u662f\u4e8c\u624b\u7684\u3002<\/p>\n

\u904e\u53bb\u5e7e\u5e74\uff0c\u9019\u4e00\u9650\u984d\u4e0d\u65b7\u8b8a\u5316\uff0c\u5982\u4e0b\u8868\u6240\u793a\uff1a<\/p>\n<\/div>\n\n\n\n

\u8cc7\u7522\u7684\u8cfc\u5165\u6642\u9593<\/td>\u62b5\u6263\u9650\u984d<\/td><\/tr>
01\/07\/2023 \u5230 30\/06\/2025<\/td>$20,000<\/td><\/tr>
06\/10\/2020\u5230 30\/06\/2023<\/td>\u7121\u9650\u984d<\/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><\/figure>\n\n\n\n
\n

ATO\u516c\u4f48\u4e86\u5f9e2023\u5e747\u67081\u865f\u958b\u59cb\uff0c\u6b64\u9650\u984d\u8b8a\u70ba$20,000\u3002\u4f46\u6fb3\u6d32\u7a05\u52d9\u5c40\u9084\u5728\u91d1\u984d\u7684\u8a8d\u5b9a\u662f\u5426\u5305\u62ecGST\u53ef\u62b5\u6263\u7684\u91d1\u984d\uff08\u516c\u7528\uff0c\u79c1\u7528\uff09\u7b49\u6709\u9032\u4e00\u6b65\u7684\u898f\u5b9a\uff0c\u8a73\u60c5\u8acb\u8aee\u8a62\u60a8\u7684\u6703\u8a08\u5e2b\u6216\u6211\u5011\u3002<\/p>\n

\u4ee5\u4e0b\u8209\u5e7e\u500b\u4f8b\u5b50\u5e6b\u60a8\u7406\u89e3\uff1a<\/p>\n

\u8cc7\u7522\u62b5\u6263\u6848\u4f8b\u4e00\uff1a<\/h2>\n

A\u516c\u53f8\u662f\u4e00\u5bb6\u6c34\u6696\u670d\u52d9\u516c\u53f8\u3002 2023\u5e749\u670810\u65e5\uff0cA\u516c\u53f8\u8cfc\u8cb7\u4e86\u4e00\u53f0\u50f9\u503c\u70ba$ 18,000\u7684\u6e05\u6f54\u6a5f\u5668\uff0c\u4e26\u958b\u59cb\u4f7f\u7528\u3002\u63a5\u4e0b\u4f86\u7684\u4e00\u500b\u6708\uff0c\u8a72\u516c\u53f8\u53c8\u82b1\u4e86$12,000\u842c\u8cfc\u8cb7\u4e86\u4e00\u8f1b\u62d6\u8eca\uff0c\u7528\u65bc\u904b\u9001\u6e05\u6f54\u6a5f\u5668\u3002 2024\u8ca1\u653f\u5e74\u5ea6\u7e3d\u5171\u82b1\u8cbb\u4e86$3\u842c\u3002<\/p>\n

\u5169\u9805\u8cc7\u7522\u7684\u8cfc\u5165\u6642\u9593\u572801\/07\/2023\u53ca30\/06\/2025\u4e4b\u5167\uff0c\u8a72\u671f\u9593\u53ef\u76f4\u63a5\u62b5\u6263\u9650\u984d\u70ba$20,000\u3002<\/p>\n

\u7531\u65bc\u9019$20,000\u9580\u6abb\u9069\u7528\u65bc\u6bcf\u4e00\u9805\u8cc7\u7522\uff0c\u4e14\u5169\u9805\u8cc7\u7522\u7684\u5404\u81ea\u82b1\u8cbb\u90fd\u6c92\u8d85\u904e\u9580\u6abb\uff0c\u56e0\u6b64A\u516c\u53f8\u53ef\u4ee5\u57282024\u5e74\u7684\u5831\u7a05\u55ae\u4e0a\u76f4\u63a5\u7533\u5831$30,000\u7684\u7a05\u52d9\u62b5\u6263\u3002<\/p>\n

\u8cc7\u7522\u62b5\u6263\u6848\u4f8b\u4e8c\uff1a<\/h2>\n

2023\u5e748\u670810\u65e5\uff0cA\u516c\u53f8\u8cfc\u8cb7\u4e86\u4e00\u8f1b\u50f9\u503c\u70ba$ 30,000\u7684\u65b0\u8eca\uff0c\u4f30\u8a0860%\u7528\u65bc\u516c\u53f8\u7d93\u71df\u3002\u4f9d\u8cfc\u5165\u6642\u9593\uff0c\u53ef\u76f4\u63a5\u62b5\u6263\u9650\u984d\u70ba$20,000\u3002\u96d6\u7136\u7528\u65bc\u516c\u53f8\u7d93\u71df\u7684\u90e8\u5206\u70ba$18,000 ($30,000*60%)\uff0c\u56e0\u70ba\u65b0\u8eca\u7684\u8cfc\u8cb7\u7e3d\u50f9\u503c\u8d85\u904e\u4e86\u62b5\u6263\u9650\u984d\uff0c\u6240\u4ee5\u4e0d\u53ef\u4ee5\u5728\u8a72\u8ca1\u653f\u5e74\u5ea6\u4e00\u6b21\u6027\u62b5\u6263\u3002<\/p>\n

\u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5982\u4f55\u63d0\u4f9b\u5354\u52a9\uff1a<\/h2>\n

\u672c\u6587\u65e8\u5728\u5354\u52a9\u60a8\u4e86\u89e3\u300c\u8cc7\u7522\u62b5\u6263\u9650\u984d\u300d\u5728\u7a05\u52d9\u4e0a\u7684\u64cd\u4f5c\u65b9\u5f0f\u3002\u900f\u904e\u6587\u7ae0\u5167\u5bb9\uff0c\u60a8\u53ef\u80fd\u5df2\u7d93\u4e86\u89e3\u5230\u9019\u500b\u9650\u984d\u662f\u4e0d\u65b7\u8b8a\u5316\u7684\u3002\u70ba\u4e86\u6700\u5927\u5316\u60a8\u7684\u5229\u76ca\uff0c\u4f5c\u70ba\u7d0d\u7a05\u4eba\uff0c\u60a8\u53ef\u4ee5\u63a1\u53d6\u4e00\u4e9b\u63aa\u65bd\u3002\u8cc7\u7522\u62b5\u6263\u9650\u984d\u5df2\u7d93\u5168\u9762\u6539\u8b8a\u4e86\u6fb3\u6d32\u4f01\u696d\uff0c\u5728\u6fc0\u70c8\u7684\u7af6\u722d\u74b0\u5883\u4e2d\u4fc3\u9032\u4e86\u6210\u9577\u548c\u6210\u529f\u3002\u5353\u8aa0\u7acb\u548c\u63d0\u4f9b\u9ad8\u6548\u7387\u7684\u6703\u8a08\u8edf\u9ad4\uff0c\u5305\u62ec\u8cc7\u7522\u7ba1\u7406\u8cbb\u7528\u8ffd\u8e64\u5668\u3002\u5982\u679c\u60a8\u8003\u616e\u5728\u672a\u4f86\u4e00\u6bb5\u6642\u9593\u5167\u8cfc\u8cb7\u56fa\u5b9a\u8cc7\u7522\uff0c\u6211\u5011\u6b61\u8fce\u60a8\u8aee\u8a62\u3002 \u6b64\u5916\uff0c\u5353\u8aa0\u7acb\u548c\u4e5f\u70ba\u696d\u52d9\u64f4\u5c55\u63d0\u4f9b\u8cc7\u7522\u878d\u8cc7\u548c\u5c08\u5bb6\u6307\u5c0e\u3002\u7acb\u5373\u806f\u7d61\u6211\u5011<\/a>\uff0c\u6293\u4f4f\u767c\u5c55\u6a5f\u6703\u3002<\/p>\n<\/div>\n\n\n\n

\"\"<\/figure>\n\n\n
\n

\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u95dc\u8cc7\u6599 https:\/\/www.ato.gov.au\/businesses-and-organisations\/income-deductions-and-concessions\/depreciation-and-capital-expenses-and-allowances\/simpler-depreciation-for-small-business\/instant-asset-write-off<\/a>\u00a0<\/em><\/span><\/span><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":10512,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1699,1697],"tags":[],"class_list":["post-8821","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1699","category-1697","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-hant\/wp-json\/wp\/v2\/posts\/8821","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=8821"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/8821\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/10512"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=8821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=8821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=8821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}