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taxbreak 发表于 2012-11-2 21:12 
Rulings是commissioner对税法的理解 如果跟着做 ATO就不会找麻烦 但ATO并不是总是对的 也有被在法庭上推翻 ...
现在我们的情况跟这个差不多,可是卖了自住,再另买投资,会亏很多啊。
Example two
61. Bill is a computer programmer. He is offered a job in Darwin and decides to relocate his family there. He borrows $200,000 from the bank and purchases a «house» in Darwin. He makes the minimum monthly payment of $1650. After two years the balance on Bill's home loan is $186,000.
62. Bill receives a $50,000 windfall and decides to pay this money off his home loan. This reduces the balance to $136,000.
63. Bill is then offered a job in Perth. He decides to take the job and relocate his family. He decides to rent out the «house» in Darwin and borrow to purchase a new residential property in Perth. Bill redraws $50,000 from the Darwin loan and uses this as a deposit for the new home in Perth.
64. Bill can deduct the interest accrued on the outstanding loan principal of $136,000 that is related to the Darwin «house» from the date that property is available for rental. Those borrowed funds are used at that time for income producing purposes. As the new borrowing of $50,000 is used as a deposit on the «residence» in Perth, the interest on that borrowing will not be deductible as it is incurred for a non-income producing purpose. |
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