请教投资房退税

easterny

朋友3月份买的投资房，买了后想租给另一个朋友所以没有找中介打租房广告。

结果另一个朋友不租了，所以到6月30号之前没有租出去（租金收入），这种情况下能在eTax里投资房退税吗？如果能，那么应该如何做出depreciation worksheet ?

请教。多谢先。

jeff_lawsons

Where a property is not actually being rented it will be considered to be 'held' for the purpose of producing assessable income where it is genuinely available for rent as evidenced by the taxpayer undertaking active and bona fide efforts to let the property at a commercial rental. This would include such activities as listing the property with a real estate agent, placing advertisements in newspapers and not restricting availability (for example, by making the property unavailable for rent during holiday periods) to ensure the taxpayer's private use and enjoyment of the property.

In your case, the letting was only made by word of mouth to persons known to you. This is very hard to satisfy the ATO's "active and bona fide" test. Accordingly, no deduction (inc. depreciation) is available to you.

easterny

Thanks a lot for your professional advice. Now I got it.

Beast_Carrot

jeff_lawsons 发表于 2015-10-6 21:13
Where a property is not actually being rented it will be considered to be 'held' for the purpose of  ...

借地方请教一下,当初买投资房的时候,因为有自住房的抵押,所以连stamp duty都是用贷款付的,请问stamp duty借款产生的利息可以抵扣吗?分分感谢

jeff_lawsons

Beast_Carrot 发表于 2015-10-7 11:57
借地方请教一下,当初买投资房的时候,因为有自住房的抵押,所以连stamp duty都是用贷款付的,请问stamp duty ...

Yes. It is deductible.

Although the stamp duty forms part of the cost base of the rental property, any interest incurred in relation to the stamp duty does not necessarily become a capital expense. Hence as long as the rental property is available for rent, interest in relation to the stamp duty component will also be deductible.

Beast_Carrot

jeff_lawsons 发表于 2015-10-7 15:41
Yes. It is deductible.

Although the stamp duty forms part of the cost base of the rental property ...

再请教一下,租客在今年四月份给多了一个月租金,中介今个财年的汇总表上也算了进去。我是应该把多出来的一个月租金放在这个财年呢,还是下个财年?谢谢

jeff_lawsons

Beast_Carrot 发表于 2015-10-8 22:51
再请教一下,租客在今年四月份给多了一个月租金,中介今个财年的汇总表上也算了进去。我是应该把多出来的一 ...

The tax treatment of the prepaid rent will depend on the terms of the lease agreement.

You will need to review the lease agreement to determine if there is any clause that relates to the refund of rent if the lease is terminated early.

If the lease agreement contains a clause which indicates that a portion of the rent is refundable if the lease is terminated early, then it may be possible to spread the income over different years. (Ie, you can include the prepaid rent in the next financial year)

If the lease agreement does not contain a clause or is silent on the refundable position, then you will need to include the prepaid rental income in your assessable income when it is actually received.

The ATO is of the view that where amounts are in the form of rent in advance, and non-refundable, the rent is assessable in full on receipt. However if the rent is refundabale, then it is assessable over the term of the lease.

Beast_Carrot

jeff_lawsons 发表于 2015-10-9 11:10
The tax treatment of the prepaid rent will depend on the terms of the lease agreement.

You will n ...

还想问多个问题,我是做电脑软件开发,买了个imac,可以 claim deduction D4吗?如果可以,是属于categoryB吗?折旧每年算多少?谢谢

Beast_Carrot

Beast_Carrot 发表于 2015-10-13 23:47
还想问多个问题,我是做电脑软件开发,买了个imac,可以 claim deduction D4吗?如果可以,是属于categoryB吗? ...

电脑的话,我是应该claim D4还是D5呢?有什么区别?如果既可以claim自学,也可以claim工作相关

llpbc11

回答的很专业