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  2. Depreciation - Wikipedia

    en.wikipedia.org/wiki/Depreciation

    An asset depreciation at 15% per year over 20 years. In accountancy, depreciation refers to two aspects of the same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wears, and second, the allocation in accounting statements of the original cost of the assets to periods in which the assets are used ...

  3. How Do I Calculate Depreciation For Taxes? - AOL

    www.aol.com/calculate-depreciation-taxes...

    Depreciation is a concept and a method that recognizes that some business assets become less valuable over time and provides a way to calculate and record the effects of this.

  4. Taxation in Australia - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_Australia

    Accelerated depreciation removed in 1999 34% 2000–2001 Refundable imputation credits introduced in 2000 30% 2001–2017 27.5% (small business) 30% 2017– Businesses with less than A$ 25 million annual turnover and where 80% or less of their revenue is passive income are taxed at the lower rate [16]

  5. Capital gains tax in Australia - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax_in_Australia

    A capital gains tax (CGT) was introduced in Australia on 20 September 1985, one of a number of tax reforms by the Hawke/Keating government. The CGT applied only to assets acquired on or after that date, with gains (or losses) on assets owned on that date, called pre-CGT assets, not being subject to the CGT.

  6. Income tax in Australia - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_Australia

    Income tax is collected on behalf of the federal government by the Australian Taxation Office. The two statutes under which income tax is calculated are the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997; the former is gradually being re-written into the latter. Taxable income is the difference between assessable income ...

  7. Tax amortization benefit - Wikipedia

    en.wikipedia.org/wiki/Tax_amortization_benefit

    The tax amortization benefit factor (or TAB factor) is the result of a mathematical function of a corporate tax rate, a discount rate and a tax amortization period: = [(((+)))]

  8. Fringe benefits tax (Australia) - Wikipedia

    en.wikipedia.org/wiki/Fringe_Benefits_Tax...

    As the equipment was exempt from FBT, the employee would buy the equipment by salary sacrifice thereby reducing their income, a saving of up to 46.5% in tax. The employee could then claim depreciation on the equipment, usually over a three-year period, on their personal tax return.

  9. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

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