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Vacant land that is held as a capital asset is subject to the same capital gains tax rules as other properties.
Keep records of the date and cost of obtaining the land, and your ongoing expenses, such as council rates and loan interest. These expenses can't be claimed as an income tax deduction because the land does not generate income. Instead these expenses can be added to the cost base of the land for the purposes of calculating your capital gain or capital loss when you sell it. |
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发表于 2019-12-18 16:43
