求问home office 维修费用与自住房的capital gain

spiderpig

看了下home office 实际可报税的花费,似乎少得可怜.0.34元每小时的水电费...
不敢报occupancy costs,如council rate, mortgage interest, etc, 因会trigger 卖出自住房时的capital gain 条款.
现打算报销维修home office窗帘的费用,请问有没有那位高手知道维修费用能否报销,会否trigger capital gain?
看了下ATO的guideline觉得很昏啊, quote如下

Capital Gains Implications:

36. Generally, capital gains tax does not apply to a person's main residence. However, section 118-190 applies when the main residence disposed of was also used for the purpose of gaining or producing assessable income during the period of ownership. Where an area of a home is set aside and used as a place of business the capital gains provisions will apply. When a CGT event happens to the home that was used at any time for the purpose of producing assessable income, the capital gain or capital loss is increased by an amount that is reasonable according to the extent to which the interest on money borrowed to acquire the home would have been deductible (subsection 118-190(2)). The Commissioner has expresse


http://law.ato.gov.au/atolaw/vie ... 99966/NAT/ATO/00001

rsrrj

电费，internet的费用报一个季度的，其余就是电脑，postoffice等支出了。维修费，窗帘费重来没报过。

网络天空

主要是办公占地，电费，设备磨损费。不是什么都给报的

ZMAccounting

修窗帘可以啊，但是按规定只是修理，而不是大的improvement。 和capital Gain 一点关系都没有。

smartcareful

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