关于land tax, 自住房, 租出去一间, 要不要交land tax?

cindyyang

刚买的house, 自住, 打算租一间出去, 这样的话要不要交land tax?
听说自住房通常不用交, 投资房就要交, 那我这种情况是交还是不交啊? 请教各位大侠. 多谢.

SRMO

不用。

cindyyang

bello 发表于 2015-11-27 12:28
分租不用。

请问如果我租出去的那间是要报税的, 也不用交land tax 吗?

jimway

bello 发表于 2015-11-27 13:07
分租你报税了？那就要问会计了，估计要按比例交land tax了。

按比例交，听起来更合理

好消息就是， 你的费用也可以抵扣 按比例， 比如 水电  利息房租差

Southbridge

楼主放宽心，等OSR给你寄账单再担心这个。

jeff_lawsons

Assuming the property is your Principal Place of Residence (PPR).

If you are renting out your whole main residence then you shall be exempt of land tax for the first 6 months

If you live in it and rent out a room it retains the exempt status in both VIC and NSW.

Jessiexingchen

jeff_lawsons 发表于 2015-11-27 13:57
Assuming the property is your Principal Place of Residence (PPR).

If you are renting out your whole ...

请问如果自住一间房子，另外二间出租，租金报税，需要交地税吗？可不可以做负扣税？这种情况算自主还是投资房？以后卖房要交增值税吗？在新洲。楼上订金已付，请指教，谢谢

jeff_lawsons

The NSW Land Tax 2016 Information Booklet states that if you have let out part of your principal place of residence to another person(s) and receive income from this, you may still be able to claim a concession.

Eligibility – To qualify for this concession, you can let part of your property, but the area occupied by the tenants and boarders must be limited to no more than 1 of the following:
•        one room
•        one suite of rooms
•        one flat
•        one suite of rooms and one room
•        one flat and one room
•        two rooms, each of which is separately occupied.

If you let parts of your property in addition to these listed above, you may be eligible for a partial concession for that part of the property used as your principal place of residence. For further information read the concession for land partly used for commercial purposes.

Refer to the following link for the Information Booklet:

http://www.osr.nsw.gov.au/taxes/land/factsheet/booklet-2016

The Revenue Ruling No. LT 082 Version4 also confirms that land is entitled to the PPR exemption if part of it is occupied by tenants, provided the rented part satisfies the definition of “excluded residential occupancy”, which consists of one of the following combinations of no more than 2 separate tenancies or lettings:

•        one flat plus another room or suite of rooms which is not a self-contained flat; or
•        no more than two rooms, separately occupied by boarders or lodgers.

Refer to the following link for the Revenue Ruling No. LT 082 Version4

http://www.osr.nsw.gov.au/info/legislation/rulings/land/lt082v4