Tax deductions for a small business company car

I'm trading using my company name, and want an advise before buying a car under the company name.

What taxes are deductible when buying/using a car under the company name?
I understand it's the following (and correct any mistakes I have please):
- GST is deductible if I paid GST as part of the purchase price
- depreciation, but at what rate annually?

I hear lots about the "close company" usage for shareholders/FBT, I mean as a small business I have less than 5 shareholders, so I qualify, but can someone explain to me how it works in "english" not accounting jargon?

Cheers

Comments

  • +1

    I have used the below link in the past, and found it reasonably comprehensive (noting that its a 2019 page, so IRD have updated their km userates and potentially depreciation percentages as well). Goes without saying that using an accountant is incredibly useful in these circumstances.

    https://www.bdsaccountants.co.nz/resources/motor-vehicle-ded…

    • Not to mention that your accountancy costs are a deductible expense too.

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