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这个survey会告诉你每年depreciation多少可以用来抵税的?
There are two types of allowances that you are entitled to claim:
1. Capital Works Deduction
Is commonly referred to as the deduction on the bricks and mortar. That includes items such as concrete, brickwork and roofing. These deductions are based on the original cost of construction. The eligibility and rate used for deduction under this division is dependent on the year of construction.
2. Plant and Equipment
Are items that are considered to have a shorter lifespan than the “brick and mortar”, therefore attracting higher rates of depreciation. These items include carpets, blinds, lifts, air conditioning units, ovens, dishwasher, etc.
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