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本帖最后由 GoldenBullJZ 于 2017-4-11 00:04 编辑
Rong13 发表于 2017-4-5 16:05 
请问 ，每年depreciation 负扣税
将来 Sale 时候， cost base 会降低 ，
卖房的时候可以算作cost base 有以下几项：
1. 买价合同，stamp duty, legal fee, survey and valuation fees.
2. relevant expense, 律师费等等
3. 用来保持拥有权所发生的费用：利息，rate, land tax，保险，维修费
4. 所有资产性支出发生的费用
这些都是cost base的来源
reduced cost base 不适合应用在Capital Gain上，适用于Capital loss
出处：
If the property stops being fully exempt at some time in the future, you may need to know its full cost so that you don't pay more CGT than necessary. If you don't have sufficient records, reconstructing them later could be difficult.
You need to keep:
a copy of the purchase contract and all receipts for expenses relating to the purchase – such as stamp duty, legal fees, survey and valuation fees
all records relating to the CGT event and all relevant expenses – for example, the sale contract and records of legal fees and stamp duty
records of your costs of owning the property including interest, rates and land taxes, insurance premiums and the cost of repairs. (You will only be able to include these costs in the cost base if you acquired your home after 20 August 1991, and have not and can't claim a tax deduction for them.)
records of capital expenditure on improvements (such as extensions, additions or improvements, including initial repairs) and maintaining the title or right to it during your period of ownership.
These costs form part of the cost base, which you use to work out whether you've made a capital gain when the CGT event happens.
A 'reduced' cost base – which excludes costs of ownership such as interest and rates – is used to work out if you have made a capital loss. |
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石头城记（照片正贴，文字updated） (2005-9-1) bizi 
终于成功地做了一回白白胖胖的包子 (2010-4-27) timemachine 
发表于 2017-4-5 16:01
就不用花钱去改分配比例了。。。
