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标题: 新买了一块地，准备两年后盖，请问这两年里土地贷款的利息，能扣税吗？ [打印本页]

作者: pengruijun 时间: 2011-6-20 20:00
标题: 新买了一块地，准备两年后盖，请问这两年里土地贷款的利息，能扣税吗？
自己已经又一套自住房了，
谢谢

作者: Poweregg 时间: 2011-6-20 20:04
no income no deduct......

作者: Poweregg 时间: 2011-6-20 20:04
除非有个租约，租给人家放杂物。。或者养鸡
有租金，有抵扣

作者: pengruijun 时间: 2011-6-20 20:12

原帖由 Poweregg 于 2011-6-20 20:04 发表
除非有个租约，租给人家放杂物。。或者养鸡
有租金，有抵扣

哦，比如我要是一个月100刀租给朋友放材料。那么一年的租金收入是1200刀。可贷款光利息就是11200. 那么之间的1万差额，就可以负扣税了？
还是我想的太简单了，还有别的限制，比如地出租的使用面积呀啥的

作者: LENNY_DONG 时间: 2011-6-20 21:10
如果你是打算造RENTAL PROPERTY的，利息可以DEDUCTION作为负扣税

但是如果你只是想顿地炒作等升值的。那么利息等一切开销作为将来卖地的成本一部分，不可以作为每年NEAGTIVE GEARING

作者: mxgong 时间: 2011-6-20 21:12
搭几个帐篷，出租啦。(paopaobing(47)) (paopaobing(47))

作者: pengruijun 时间: 2011-6-20 21:42

原帖由 STS-TAX 于 2011-6-20 21:10 发表
如果你是打算造RENTAL PROPERTY的，利息可以DEDUCTION作为负扣税

但是如果你只是想顿地炒作等升值的。那么利息等一切开销作为将来卖地的成本一部分，不可以作为每年NEAGTIVE GEARING

谢谢回复。
我是打算两年后，造新房自己住，然后把现在的自住房，转为投资房。
那么我现在怎么做，才能比较划算点呢？

作者: qq830821 时间: 2011-6-20 22:03

原帖由 STS-TAX 于 2011-6-20 21:10 发表
如果你是打算造RENTAL PROPERTY的，利息可以DEDUCTION作为负扣税

但是如果你只是想顿地炒作等升值的。那么利息等一切开销作为将来卖地的成本一部分，不可以作为每年NEAGTIVE GEARING

利息不可以DEDUCTION作为负扣税除非你的土地能generate income,...比如用来养牛养鸡。、。。。an mere intention to build an income producing asset in the future is not enough to claim tax deduction

作者: 鱼虫 时间: 2011-6-20 23:53
标题: 回复 pengruijun 7# 帖子
你已有自住房了，没建房子的空地都算投资房。就算你把现在的房子卖了，这地还是投资房，除非新房子造好了你去申请该房才有可能为自住房哦。

作者: LENNY_DONG 时间: 2011-6-21 08:45

原帖由 qq830821 于 2011-6-20 22:03 发表

利息不可以DEDUCTION作为负扣税除非你的土地能generate income,...比如用来养牛养鸡。、。。。an mere intention to build an income producing asset in the future is not enough to claim tax deduction

http://law.ato.gov.au/atolaw/vie ... 88&pn=ALL:::ALL

作者: LENNY_DONG 时间: 2011-6-21 08:45
ATO Interpretative Decision
ATO ID 2001/479
Income Tax
Rental Property - holding expenses on vacant land held for future income producing purposes.

FOI status: may be released
Status of this decision: Decision Current

CAUTION: This is an edited and summarised record of a Tax Office decision. This record is not published as a form of advice. It is being made available for your inspection to meet FOI requirements, because it may be used by an officer in making another decision.

This ATOID provides you with the following level of protection:

If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.

Issue

Can the taxpayer claim a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for rates and other holding costs incurred on a vacant block of land held for future income producing purposes?

Decision

Yes, the taxpayer can claim a deduction under section 8-1 of the ITAA 1997 for rates and other holding costs incurred on a vacant block of land held for future income producing purposes.

Facts

The taxpayer purchased land and intends to complete the building of a house on the land within 12 to 18 months of purchase.

The taxpayer intends to use the property to produce rental income.

The taxpayer incurs local council, water and sewage rates, land taxes and emergency services levies with regard to the property prior to the completion of the building of the house.

Reasons for Decision

Section 8-1 of the ITAA 1997 allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable income except where the outgoings are of a capital, private or domestic nature.

It is not necessary that the expenditure in question should produce assessable income in the same year in which the expenditure is incurred. Taxation Ruling TR 2004/4 in considering the decision of the High Court in Steele» v. Deputy Commissioner of Taxation (1999) 197 CLR 459; 99 ATC 4242; (1999) 41 ATR 139 (Steele's Case) concludes that interest incurred in a period prior to the derivation of relevant assessable income will be incurred in gaining or producing the assessable income in the following circumstances:

-
  The interest is not incurred 'too soon', is not preliminary to the income earning activities and is not a prelude to those activities;
-
  The interest is not private or domestic;
-
  The period of interest outgoings prior to the derivation of relevant assessable income is not so long, taking into account the kind of income earning activities involved, that the necessary connection between outgoings and assessable income is lost;
-
  The interest is incurred with one end in view, the gaining or producing of assessable income; and
-
  Continuing efforts are undertaken in pursuit of that end.
While Steele's Case deals with the issue of interest, the principles can be applied to other types of expenditure including local council, water and sewage rates, land taxes and emergency services levies.

The expenses are incurred with regard to property to be used solely for income producing purposes. The expenses are not considered to have been incurred at a point 'too soon' before the commencement of the income producing activity.

There is no private or domestic purpose for holding the property, the taxpayer's intention was always to build an income producing property.

The length of time between purchase of the property and commencement of construction is not considered to be so long that the necessary connection between the outgoings and the assessable income is lost. The taxpayer intended to complete construction within 12 to 18 months of the purchase of the land.

In these circumstances, the taxpayer is entitled to a deduction for expenses such as local council, water and sewage rates, land taxes and emergency services levies under section 8-1 of the ITAA 1997.

[HISTORY: This ATOID was amended on 7 May 2007 by replacing the references to Taxation Ruling TR 2000/17 with references to Taxation Ruling TR 2004/4.]

Date of decision: 26 July 2001

Legislative References:
Income Tax Assessment Act 1997
section 8-1

Case References:
«Steele v. Deputy Commissioner of Taxation
(1999) 197 CLR 459
99 ATC 4242
41 ATR 139

Related Public Rulings (including Determinations)
Taxation Ruling TR 2004/4

作者: LENNY_DONG 时间: 2011-6-21 08:47

原帖由 pengruijun 于 2011-6-20 21:42 发表

谢谢回复。
我是打算两年后，造新房自己住，然后把现在的自住房，转为投资房。
那么我现在怎么做，才能比较划算点呢？

你这个很麻烦
因为要求同时拥有两套房子的限制是6个月如果你要CLAIM MAIN RESIDENCE EXEMPTION

所以你那块地在你搬进去之前的升值部分肯定要交税了如果这段时间你住在现有的房子里。

你需要咨询你的会计师。

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