|
此文章由 intel5858 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 intel5858 所有!转贴必须注明作者、出处和本声明,并保持内容完整
会计说,买的房子如果作投资,房子里原有的热水器,空调也可以申请Depreciating Assets;只需作个Valuation。
1。请问如果购房合同里没有明确列出热水器/空调的价格,这些能否作为Depreciating Assets?
2。如果这些东西作为DEPRECIATING ASSETS的话,将来是不是要从COST BASE里减去相关费用
在ATO网站看到下面内容,感觉好象是可以的。希望有朋友能帮着澄清一下,谢谢了先。
Purchase and valuation of second-hand assets If you purchase a second-hand asset you can generally claim a deduction based on the cost of the asset to you. Where you purchase a rental property from an unrelated party, one objective means of establishing your cost of depreciating assets acquired with the property is to have their value, as agreed between the contracting parties, specified in the sale agreement. If separate values for depreciating assets are not included in the sale agreement for your rental property when you purchase it, you may be required to demonstrate the basis of your valuation. Generally, independent valuations that establish reasonable values for depreciating assets satisfy Tax Office requirements. In the absence of an independent valuation, you may need to demonstrate that your estimate provided a reasonable value. Considerations would include the market value of the asset compared to the total purchase price of the property. |
|