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As a non-resident, you will be taxed on the income derived from an investment property that situates in Australia. As a non-resident of Australia, you are required to pay tax at non-resident tax rates on all your Australian sourced income.
Dividends and interest paid to Non-Residents are generally subject to withholding tax. The withholding taxes represent the final tax liability for those payments and are not included in the assessable income of a non-resident. Fully franked dividend is not subject to Withholding tax, it will not be assessable to a non-resident, no franking credit will be available to the non-resident.
To derive a tax loss, your allowable deductions (for example, rental property deductions) must exceed the total of both your assessable income (for example, rental property income) and your net exempt income.
The rental loss incurred in one income year may be carried forward and can be applied against Australian taxable income derived in future income years. There is no limit on the amount of losses that can be accumulated and carried forward. Losses can be carried forward indefinitely until absorbed.
Losses brought forward from a prior year must first be offset against net exempt income and then against any assessable income remaining after all current year deductions are allowed. Net exempt income in the case of a non resident is the exempt income derived from Australian sources less the non capital expenditure incurred in deriving that income.
Where a rental property is jointly owned by two non resident taxpayers, the income and expenses from the property are shared according to the legal interest of the owners and each taxpayer is required to lodge an individual tax return.
If you become an Australian resident for tax purposes and derive Australian sourced income (such as wage income), any available carried forward losses from prior years, such as your rental property losses, may be offset against that assessable income after all current year deductions are allowed.. If you have two or more tax losses, you deduct them in the order you incurred them. If you cannot deduct all or part of your tax loss in an income year, you can carry the forward the undeducted loss amount to the next income year.
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