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Computers and software
You can claim a deduction for the work-related proportion of the decline in value of computers and software. If you used your computer or software for private purposes you must divide your decline in value amount between your work-related and private use. For example, if you used a computer 30% of the time for work and 70% of the time for non-work purposes, you can claim 30% of the decline in value.
You can also claim a deduction for the work-related proportion of the cost of repairs to your computer and interest on money borrowed to pay for your computer.
You cannot claim a deduction for the decline in value of an eligible work-related item if the item was provided to you by your employer, or some or all of the cost of the item was paid for or reimbursed by your employer, and the provision, payment or reimbursement was exempt from fringe benefits tax. This includes items like laptop computers, personal digital assistants, GPS navigation receivers and tools of trade.
You may need to make a balancing adjustment if you ceased to hold or to use a computer where you have previously claimed a deduction for its decline in value. See the Guide to depreciating assets for information on how to work out your claim.
[转载自ATO 版权归ATO所有]
If expenditure on software is deductible under the ordinary deduction provisions of the income tax law, the software is not in-house software. A deduction for such expenditure is allowable in the income year in which it is incurred.
Expenditure to develop software for exploitation of the copyright is not in-house software. The copyright is intellectual property which is a depreciating asset, and the decline in value would be calculated using an effective life of 25 years and the prime cost method.
[ 本帖最后由 TtiGeR 于 30-9-2009 14:29 编辑 ] |
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发表于 30-9-2009 14:06:58
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