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future2521 发表于 2015-9-26 11:18 
If you rent out part or all of your home at less than normal commercial rates – for example, to a ...
你这个始终是出租自己家的一部分 不是一套property
EXAMPLE 7: Renting to a family member
Mr and Mrs Hitchman were charging their previous Queensland tenants the normal commercial rate of rent ($180 per week). They allowed their son, Tim, to live in the property at a nominal rent of $40 per week. Tim lived in the property for four weeks. When he moved out, the Hitchmans advertised for tenants.
Although Tim was paying rent to the Hitchmans, the arrangement was not based on normal commercial rates. As a result, the Hitchmans cannot claim a deduction for the total rental property expenses for
the period Tim was living in the property. Generally, a deduction can be claimed for rental property expenses up to the amount of rental income received from this type of non-commercial arrangement.
Assuming that during the four weeks of Tim’s residence the Hitchmans incurred rental expenses of more than $160, these deductions would be limited to $160 in total ($40 multiplied by 4 weeks).
If Tim had been living in the house rent free, the Hitchmans would not have been able to claim any deductions for the time he was living in the property.
简单的说 不是市场租金的话 最多claim 非市场租金收入
市场租金的话 和租给陌生人一样 |
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