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ATO Taxation Ruling TR 93/32 explains that the loss or income from a rental property must be shared according to the legal interest of the owners, except in those very limited circumstances where there is sufficient evidence to establish that the equitable interest is different from the legal title (paragraph 6).
Where the title deed indicates sole ownership of a property, and the mortgage is held in joint names, the legal owner can claim the full amount of the interest paid. Furthermore even where mortgage payments are made by the spouse the Tax Office regards any such payments made by the taxpayer's spouse as a loan to the taxpayer.
ATO TR 93/32 can be found in the following link:
http://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR9332/NAT/ATO/00001
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我的2005- (2005-12-21) Aus 
发表于 2015-5-28 20:50
