投资房开销问题 请教会计

winsome

去年买了一个投资房，刚好不巧settle的时候厨房被水淹了，只好重新做了一个，大概花了$10K

我想请教这$10K可以作为rental expense 的loss来负扣税吗？还是要作为capital expense，要等到卖出的时候才可以claim回这个损失？

多谢足迹的会计们

jeff_lawsons

Generally with rental properties, it should be possible to claim an immediate deduction for the costs of repair if you were simply restoring the property back to its original state before the damage happened. However in your particular case, you only owned the property for very short of time before the damage occurred and in my opinion, the cost of repairs would not be deductible. It would be part of the CGT cost base of your property. You are not likely to be able to claim a deduction under the capital works deduction either.

TD 98/19 confirms the initial repair is to be included in the CGT cost base of the property:

http://law.ato.gov.au/atolaw/view.htm?locid=txd/td9819/nat/ato

JohnnySu

Initial Repair算Capital
如果房子已经在出租，repair 可以当年抵扣。

winsome

JohnnySu 发表于 2015-7-22 11:43
Initial Repair算Capital
如果房子已经在出租，repair 可以当年抵扣。

这次是弄好了厨房才出租，那这样只能算capital expense对吗? 能claim这10K的利息？

JohnnySu

winsome 发表于 2015-7-22 14:07
这次是弄好了厨房才出租，那这样只能算capital expense对吗? 能claim这10K的利息？ ...

出租之前装修的费用是需要折旧的。

Calvin_Mai

同意楼上

Zwlt123

JohnnySu 发表于 2015-7-22 14:41
出租之前装修的费用是需要折旧的。

那就是先CLAIM DEPRECIATION  卖时算CAPITAL  对吗？

JohnnySu

Zwlt123 发表于 2015-7-23 20:40
那就是先CLAIM DEPRECIATION  卖时算CAPITAL  对吗？

对的