折旧4%或者2.5%这个谁来决定?

knovukna

BMT网站上的扣下来的:
Capital Allowance Deductions (Division 43) are based on the historical cost of the building,
excluding the cost of all ‘plant’ and non-eligible items.
If your residential investment property was built any time after 18 July 1985, then you are
entitled to claim a Building Write-Off Allowance of 2.5% or 4% for 40 or 25 years from the date
of construction. The write-off allowance available on a property is determined by the date of
commencement of the capital improvement works.

肯定折旧4%是更好了,那这个rate谁来定啊?还是说和具体房子有关系?

leslie1207

最後那句話告訴你啦，去查一下那個表格就可以啦，大多數都是2.5，只有一段時間是4

knovukna

我想买一个08年的投资房的话,还是可以按照每年2.5%的当年房屋造价去做是吧?
不管前房东是否有做过折旧?

vincent_shl

弄张评估报告，扔给你的会计师。

Jiyihappy1

这个是找专门做评估的做的，BMT的depn rate会比其他的做出来高。

knovukna

这不是没买呢吗, 想看看合算不, 不然就买新房了.
是不是这样计算的啊:
100K房子, 2010盖的, 就算5个财年吧
我买到后可以claim的总数是 100K - (100K * 2.5% * 5) = 87.5K
然后再按照这两种Method自己选一个去Claim
Diminishing Value Method
Prime Cost Method

1212qwe

现在买的一般都是2.5%

4% if the capital works began after 21 August 1984 and before 16 September 1987 or 2.5% in any other case