请问知道的朋友，哪些开销可以算成自己小公司的支出？

skyseethe

相关的开销有：买的设备，房租，上网费，交通费之类。有政府的网站链接最好了。

这些是为了做账和报税作准备。非常感谢！

helnandez

delete

[ 本帖最后由 helnandez 于 19-10-2012 11:30 编辑 ]

skyseethe

自己查了查，找到了些答案。贴在下面给有同样问题的朋友参考。

Guide to claiming business deductions

Expenses you can claim in the year you incur them
http://www.ato.gov.au/businesses ... mp;page=5#P108_8703

Working or operating expenses you incur for the everyday running of your business - such as office stationery, rent of office premises, salary or wages - are called revenue expenses.

You can claim a deduction for most expenses you incur for the everyday running of your business in the same income year you incur them. These include expenses you incur as:

advertising and sponsorship expenses
bad debts
bank fees and charges
business motor vehicle expenses
business operating expenses
business travel expenses
clothing (corporate wardrobes and uniforms, occupation-specific clothing, protective clothing) expenses
depreciating assets you paid less than $6,500 for if you are a small business entity ($1,000 prior to 1 July 2012)
education, technical or professional qualification expenses
electricity costs
fringe benefits - the cost of any fringe benefit provided and fringe benefits tax on the benefit
home office expenses where the home is used as business premises
insurance premiums, including workers' compensation, accident or disability, fire, burglary, professional indemnity, public risk, motor vehicle, loss of profits insurance
interest on money borrowed for income tax obligations, employer super contributions, late payment or lodgment of tax, to produce assessable income or to purchase income-producing assets
land tax on business premises
legal expenses, such as those you incur to defend future income earning, borrow money, discharge a mortgage or obtain tax advice
losses from a previous year
luxury car lease expenses
office stationery
costs for operating a commercial website, such as site maintenance, content updating, internet service provider fees
parking fees
public relations costs
phone expenses
rates on business premises
registered tax agent and accountant fees
rent or lease of business premises
repairs and maintenance of income-producing property
costs for replacing income-producing property costing $300 or less
salary, wages, bonuses or allowances paid
subscription costs for business or professional journals, information services, newspapers and magazines
costs for sunglasses, sunhats and sunscreen where your activities require you to work outside
super contributions
tax preparation costs, such as income tax or GST returns
tender costs, even if the tender is unsuccessful
trading stock, including delivery charges
transport and freight expenses
travel expenses related to relocating employees
union dues and periodical subscription fees to trade, business or professional associations
water rates on business premises.