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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

first used or installed ready for use before 30 June 2021. For the 2019–20 and 2020–21 income years, eligible businesses may be able to deduct the cost of new ...

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