body corporate 需要按财年分摊claim吗 谢啦

gc2016

请教大家一个问题，自己得投资房，body corporate从1 May 2016一直到1 Aug 2016,house insurance交了一年，而且夸年了，这样报税的时候是不是要算算那部分是在当年claim，那部分是在下年claim,谢啦

jeff_lawsons

As long as the prepayment period does not exceed 12 months and will end in the 2017 income year then you should be able to claim an immediate deduction for the prepaid expenses in your 2016 tax return.

The 12 month prepayment rule allows deductions to be claimed by taxpayers if these conditions are met and either:
- The taxpayer is a small business entity or
- The taxpayer is an individual and the expenditure does not relate to carrying on a business.

gc2016

jeff_lawsons 发表于 2016-10-14 12:40
As long as the prepayment period does not exceed 12 months and will end in the 2017 income year then ...

谢谢啦

gc2016

jeff_lawsons 发表于 2016-10-14 12:40
As long as the prepayment period does not exceed 12 months and will end in the 2017 income year then ...

顺便再问一下，如果是租金，是按周交的，六月三十号刚好在那周租金的中间，需要不需要按比例分配一下呢，谢啦

alook

gc2016 发表于 2016-10-14 19:51
顺便再问一下，如果是租金，是按周交的，六月三十号刚好在那周租金的中间，需要不需要按比例分配一下呢， ...

No, will be used for the next year.