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並前往https://www.ato.gov.au/Business/Depreciation-and-capital-expenses-and-allowances/Simpler-depreciation-for-small-business/Instant-asset-write-off/

Instant asset write-off for eligible businesses

If you use your vehicle for 75% business use, the total you can claim under temporary full expensing is 75% of $64,741, which equals $48,556. Example 1: ...

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