Loading
This thread is archived and the information may not be up-to-date. You can't reply to this thread.
S_W(Enthusiast)Enthusiast
22 July 2024

A client purchased a MacBook Pro 16 inch M3Max 1TB in 2024FY. Per the Apple website the actual rating for 16-inch model is 99.6 watt, same power rating for a MacBook Pro in 2021 year, early 2023 or November 2023 models.


The asset was not acquired to replace an old laptop so we cannot compare the the energy efficient with the old MacBook. Further, a MacBook Pro has different hardware/ software with Windows laptop and there is no energy rating computer.


  1. How do we compare and determine the new MacBook Pro is energy efficient?
  2. What evidence and documentation to support the bonus deduction?

1,107 views
2 replies
1,107 views
2 replies

Most helpful response

Most helpful reply

Matt_ATO(Community Support)Community Support
24 July 2024

Howdy @S_W,


An asset may be eligible for the energy incentive if it uses electricity and (if it’s not a replacement asset), is more energy efficient than a new reasonably comparable asset available in the market. A reasonably comparable asset could include a laptop that has a similar purpose or function.

 

You can use any reasonable basis to determine if an asset is more energy efficient than another asset. For example, you can refer to the electricity consumption information provided by the manufacturer to compare assets.

 

You should keep records that confirm the expense claimed and explain how you compared different assets when upgrading or making improvements. Any electronic records must be in a form we can access.

 

For more information about energy efficiency and record keeping for the energy incentive, visit our website.


*Edited 25/07/24

All replies

Most helpful reply

Matt_ATO(Community Support)Community Support
24 July 2024

Howdy @S_W,


An asset may be eligible for the energy incentive if it uses electricity and (if it’s not a replacement asset), is more energy efficient than a new reasonably comparable asset available in the market. A reasonably comparable asset could include a laptop that has a similar purpose or function.

 

You can use any reasonable basis to determine if an asset is more energy efficient than another asset. For example, you can refer to the electricity consumption information provided by the manufacturer to compare assets.

 

You should keep records that confirm the expense claimed and explain how you compared different assets when upgrading or making improvements. Any electronic records must be in a form we can access.

 

For more information about energy efficiency and record keeping for the energy incentive, visit our website.


*Edited 25/07/24

Featured articles

Tax tips for managing your side hustle

22 Apr 2024 · 6 min read time

Tax on gifts and inheritances

15 Apr 2026 · 5 min read time

How much tax should I pay on a second job? Claiming the tax-free threshold

15 Apr 2026 · 4 min read time

Top liked users

  1. Bruce4Tax

    (Taxicorn)

    3260 likes

  2. Taxduck

    (Taxicorn)

    2069 likes

  3. PayrollDeanne

    (Taxicorn)

    816 likes

  4. YellowPotato

    (Taxicorn)

    529 likes

  5. knaresbro

    (Devotee)

    364 likes

Top contributors

  1. Bruce4Tax

    (Taxicorn)

    10399contributions

  2. Taxduck

    (Taxicorn)

    4762contributions

  3. PayrollDeanne

    (Taxicorn)

    2061contributions

  4. YellowPotato

    (Taxicorn)

    1352contributions

  5. YEP

    (Devotee)

    837contributions

Loading
Qualifying energy incentive | ATO Community