请教关于home office的一些问题

dudududududu

请问home office下面各项都可以deduction吗？
Mortgage interest
Council rates
Water rates

还有办公桌, 椅子单价超过300了, 可以直接报吗? 还是要计算折旧? 一般怎么算的?

谢谢

sidneygan

small business的话，超过300但是不超过1000的这些生意相关的花费都可以write off under small business concession.

请注意，如果你在同城有office的话，你家里的办公点是不算home office的。"You can only claim occupancy expenses (such as rates, mortgage interest, rent and insurance) where your home office is considered to be a place of business.
If your employer has an office in the city or town where you reside, your home office will not be a place of business, even if your work requires you to work outside normal business hours."

在这个情况下你可以用ATO给的outgoing rates 作为working at home的deduction,每小时34Cents。

如果home 是你办公的唯一地点，那你上述的如interest这些都可以按照比例来claim。即你的office占你的住家的百分比。
"If you operate your business in full or in part from home, you may be able to claim a deduction for:
occupancy expenses, such as rent, mortgage interest, rates, land taxes and house insurance premiums
running expenses, such as phone rental and business calls, internet fees, depreciation of office furniture and equipment and any additional heating, cooling, lighting and cleaning expenses."

但是请注意，你以后卖房子的时候，home office这一块是要交CGT的。

dudududududu

sidneygan 发表于 2014-7-30 14:30
small business的话，超过300但是不超过1000的这些生意相关的花费都可以write off under small business co ...

谢谢回复.
这样看来就不能claim interest了.

那么办公桌, 椅子单价超过300, 可以100%一次性claim吗?

sidneygan

dudududududu 发表于 2014-7-30 16:16
谢谢回复.
这样看来就不能claim interest了.

如果是small business，那么根据small business concession,只要你的办公用品不超过$1000都是可以一次性claim的，如果是个人报税，工作中用的到这些超过$300的办公用品，那么就不能一次claim，需要用depreciation的方式来分几年claim。

JohnnySu

按规定，只要住房曾经用于商业用途，在卖的时候就需要按比例计算CGT。
是不是曾经报过利息不是判断有没有CGT的标准。

zhuzhuji

老驴

学习备用

oz_angle

可以租别人的住宅房子当 OFFICE 吗？