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並前往https://www.ato.gov.au/Forms/Guide-to-depreciating-assets-2021/?=redirected_CGTceaseholdorusedepreciatingasset&page=10

What happens if you no longer hold or use a depreciating asset?

For depreciating assets that are used wholly for a non-taxable purpose, the balancing adjustment amount is reduced to zero. The difference ...

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