澳洲abn的sole trader,是不是一定要把车按business注册才能

在澳大利亚税务



自己名字注册的abn,买车时没想起这问题，最近听同事说要去rta换一下按business注册才能退税
我的不是特别用途车的货，就普通日用车小丰田，大概80%工作用，那是不是要去rta办手续？

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u just need prepare 12 weeks log book to prove 80% business usage.

Check car expense on ATO web page

I do not think you need do anything with RTA AS YOU ARE SOLE TRADER

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不需要去rta去换abn 名字的
log book是税法上折旧用的，平时的其他费用你按照80%的生意用途去申报所有费用，比如修理费，保险费，汽油费，rego费。
建议你用diminish method,比log book要claim的多。


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这样啊，那就连log book都不用写咯，可以退多少？

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log book你只要做12周,去证明你的80%是用于公司业务的
你的车折旧,有三种3算法
1. straight line
2.diminish method就是200%的straight line method
3. log book,  就是记录所有的花费算出个折旧比例。
但是根据经验，diminish method就是claim费用最多的。

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楼上的知识我觉得我都不曾用过啊

折旧
一个是DIMIMISH COST METHOD

一个PRIME COST METHOD

怎么还有LOG BOOK METHOD???????

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no need!! you can claim 80% of all the expenses, including depreciation, interest on mortgage, petrol, insurance whatever anything else

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but have to pay attention to the car limit, depends on how much you bght for the car, the depreciation is limited to the car limit

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会计师，这2个方法，如果用满5年，是不是折旧的钱一样啊
只是DIMIMISH COST METHOD折旧是头2年多，每年递减
而第二种方法是折旧每年都一样

这样说的话，如果5年内不卖车，那么2种方法一样
如果车很快卖掉，DIMIMISH COST METHOD合算？？？？？？？？？

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不用注册为business使用

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if u claim more dep, then when u sell, the profit will bigger,

no difference, all just time difference for cash flow.

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No matter you want to dispose it or not, diminishing method is always the better choice.

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Car is CGT exempt asset, depreciation will not affect your cash flow, you can always write off the car at written down value.

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I am talking profit not CGT

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20000 DOLLAR RESIDUAL VALUE YOU CAN WIRTE OFF?

OK, I RESERVE MY DISCUSSION

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I am not talking about write if off with Nil consideration, I am talking about disposal it at the WDV!!!! Besides most of the people will sale the car at a loss, that's why car is a CGT exempt asset!!

Besides there is no reason to be aggressive, we are all learning, I am not a master myself.

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问个相关的问题，请各位专家指点下吧：

请问过E-toll的费用怎么claim呢？

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I am not aggressive

when you said written off, that is mean nil value.

That is it

Again, I never say CGT, I am saying profit. Profit is not just for CGT

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I have no more comment J

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Thanks mate, my car is around $20,000, is it still can use diminish method?
Then whether 12 week log book is still necessary for this method?
so all the expense on the car, including stamp duty, rego fee, insurance fee and service fee can be 80% deducted?

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学习


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Thanks mate, my car is around $20,000, is it still can use diminish method?
Then whether 12 week log book is still necessary for this method?
so all the expense on the car, including stamp duty, rego fee, insurance fee and service fee can be 80% deducted?

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The car limit remains at $57,466 for the year 2013 which applied at the year of 2012, which will not affect your calculation of car depreciation. It is up to you to choose whichever depreciation methods you would like to use, but we always tend to use the diminishing method as it gives you a better end of year tax position.

To claim your car expenses used for business purpose, because you are a sole trader(as you mentioned), all your business income/expenses goes to the "Business income and expenses" - P8 section of your individual tax return, and there is a an item"motor vehicle expenses" under expenses, this is where you claim all your MV expenses for the year, you will need to prepare a depreciation schedule for your MV under here if you wants to claim it.

To explain it more clearly, as most of the people get confused about depreciation method and logbook method (per above), they are different matters.

Basicly there are four ways to claim your MV expenses in your tax return:
1. Cents per kilometre (can only be used when business travel up to 5,000KM)
2. 12% of original value (business use must exceed 5,000 km)
3.1/3 of actual expenses (business use must exceed 5,000 km) (must have all the records of expenses)
4.Log book or actual cost  - (no restrictions, must have records of expenses and logbook, if log book method used, docs not required for petrol/oil expenses, logbook must be maintained for a period over 12 weeks, at least once every five years.

You are free to choose which method to use according to the records you have kept and the business km you have travelled, number 1 and 4 are the most common ones used.

To answer your question, yes, all the MV expenses you have used can be claimed at 80%(specify this% in your tax return), 12 weeks log book method is only applicable when you use method 4. To simply things, you can always use cents per kilometre method if you travelled under 5,000km in that year.

I hope all the above helps and gee...I cannt believe I have typed sooo many words....... need to take a rest now.
(besides this is probably first time I have typed so many in this bbs)

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一定要mark,

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Thanks so much, but why is there no diminish method in your outlined 4 methods?
Ok, simply, car price $20000, less than 5000 km, want to deduct petrol expense as well, which method?

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根据你LOG BOOK百分比决定能报多少E TOLL

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Thanks so much, but why is there no diminish method in your outlined 4 methods?
Ok, simply, car price $20000, less than 5000 km, want to deduct petrol expense as well, which method?

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My pleasure. Again, diminishing method is only one method of calculating the depreciation expenses, which forms one part of your car expenses when you use method 3 or 4.

If you want to use the simple method number1: depends on your engine capacity, choose the rate from this table
                       Rates
<=1600cc        63cents
1601-2600cc   74cents
>=2601cc        75cents
(Note: this is the rate for 2012)

I.E. If your car engine capacity is 2000cc, and you traveled for 4500 km for the year
your claimable MV expenses for the year will be = 0.74 x 4500 = $3,330

you can compare this method to method 4 (80% of all your MV expenses), and choose whichever method gives you a better result.

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萍踪侠影 的解答很好了

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solo=个人，本来就是个人公司不分开的。报税都是报一个就够嘛。

建议你每年退5000的那个方法，最简单了。

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私下出售便宜点

买家少缴印花税，卖家没有CGT，说不定还可以有Captial Gain Loss
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