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lingyang 发表于 2014-3-3 14:32 
那SMSF买的投资方如果亏损是自己往里补钱？
例如说每年利息3w+8000的其他开销，每年9.25%的super contri ...
The Benefits:
Borrowing through your superannuation fund combines four very sought after benefits:
1) Asset protection – providing your contributions to the super fund are not out of character, your
creditors cannot access your super fund’s assets in bankruptcy.
2) Negative gearing – by salary sacrificing or if you have no employer support by making tax deductible
contributions to the superfund you are effectively getting a deduction for those payments at your
highest marginal rate. If the property is negatively geared in the superfund it will not have to pay the
15% tax on those contributions because they will be offset against the rental property losses. This is as
good as if the property was in your own name for tax deduction purposes but it gets even better .....
3) Unlike, if the property was still in your name when you sell or it becomes positively geared the
superfund is the one taxed on it at only 15% for the net rent and 10% for the capital gain. Or if the
fund has changed to pension stage there is no tax on the net rent or capital gain.
4) You get a tax deduction for principle repayments because you get a tax deduction for the super
contributions that make the principle repayments but the superfund will have to pay 15% tax on those
contributions. So if you are in the 31.5% bracket you are getting a 16.5% tax deduction for making
principle repayments, still a lot better than no tax deduction if you make them in your own name. If
you are in the 46.5% bracket it means you are effectively getting a 31.5% tax deduction for principle
repayments. Further the 15% can be offset by any depreciation that is available to be claimed |
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大头家常菜 -- 台湾卤肉饭 (2009-7-19) datou2z 
发表于 2014-2-25 08:41
