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companymj 发表于 2013-6-26 13:00 
关于你的第二点，特别是那4个tests，有个链接么？ 谢谢！
The tax office website is down at the monent, you just google "ATO Non commercial losess"
Here are some information about the 4 tests for non-commcerial losses:
1. Assessable income test (section 35-30).
1.1. If the business activity generated at least $20,000 of assessable income in the year, the loss is deductible against other income
‘Assessable income’ includes both ordinary income and statutory income (e.g., capital gains) from the activity. If the business was carried on for less than the whole year, you can calculate a reasonable estimate of the amount that would have been the assessable income if the activity was carried out for the full year (refer TR 2001/14).
2. Profits test (section 35-35).
2.1. If the business activity made a profit in at least 3 of the past 5 income years (including the current year), the loss is deductible against other income
The business will have made a profit if its assessable income is greater than its tax deductions (excluding deferred losses from prior years) for the income year. It is still possible to pass this test even if the business has been carried on for less than 5 years (e.g., if there are profits in 3 out of 4 years).
3. Real property test (section 35-40).
3.1. If the value of any real property (owned or leased land and buildings) used in the business activity on a continuing basis was at least $500,000 at the end of the income year, the loss is deductible against other income.
Use the higher of the market value and reduced cost base of the property at the end of the year (unless the business ceased during the year). Do not include the value of the portion of a dwelling or adjacent land that is:
mainly used for private purposes, or
used in another business activity that is not similar.
4. Other assets test (section 35-45).
4.1. If the value of other assets used in the business on a continuing basis was at least $100,000 at the end of the income year, the loss is deductible against other income ).
You also need to confirm that the sum of the following is less than $250,000:
1.taxable income for the income year (excluding the loss from the relevant business activity);
2. reportable fringe benefits total for that year;
3. reportable superannuation contributions for that year; and
4. total net investment losses for that year, e.g., rental property losses.
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房地产投资 - 之四：资金管理和利用 (2007-12-31) 黑山老妖 
发表于 2013-6-25 17:28
