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LENNY_DONG 发表于 2014-8-9 12:24 
对的，这是我的总结
你可以认为是错的
ok let me prove what you said is not 100% right and available for rent is the exact word in this case based on given information in this thread, hope it helps:
1. Rental property expenses
What you can claim
You can claim expenses relating to your rental property but only for the period your property was rented or available for rent; for example, advertised for rent.
Expenses could include:
advertising for tenants
bank charges
body corporate fees and charges
borrowing expenses
capital works
cleaning
council rates
decline in value of depreciating assets
gardening and lawn mowing
insurance
interest expenses
land tax
legal expenses
pest control
phone
property agent fees and commissions
repairs and maintenance
stationery and postage
travel undertaken to inspect or maintain the property or to collect the rent
water charges.
If part of your property is used to earn rent, you can claim expenses relating to only that part of the property. You will need to work out a reasonable basis to apportion the claim. As a general guide, apportionment should be made on a floor-area basis, that is, by reference to the floor area of that part of the residence solely occupied by the tenant, together with a reasonable figure for tenant access to the general living areas, including garage and outdoor areas if applicable.
Above is the paragraph from ATO, the word is "available".
Below is the review point from solicitor that dealing with cases in high court with tax commissioners:
Deductions for investment properties can be quite substantial and generate large tax refunds, particularly if a property doesn’t generate much rent by comparison. However, the property must be rented, or ‘genuinely available’ for rental, in the income year for which you are allowed to claim a deduction. If your property is available for rent, you may claim interest charged on your loan along with other running costs such as council and water rates. But it is very important that you have a clear intention of renting your property. If you make no attempt to advertise your property or set the rent unrealistically high, the ATO will find that you have no intention of renting your property and your rental claims may not be allowed.
Bear in mind it is still AVAILABLE for RENT, and let me tell you why I said you are NOT 100% right is because Intention PLUS evidence made the property AVAILABLE FOR RENT and it is deductible , and ONLY intention to rent WITHOUT EVIDENCE or in other words, Intention WITHOUT actual attempting to rent can be rejected by ATO and accordingly no deduction will be allowed.
I point it out for your own benefit and I sincerely hope you understand what I have explained. you words "intend to rent qualifies as rental property is NOT 100% right and it never be that straight forward,and there ARE other conditions to make your statement right.
I hope it helps and clarifies what I have been trying to say.
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