怎么做新房的折旧？

sabrinasyd

年底报税的时候可以把新的投资房的折旧算上，但不知道该怎么做？有知道的TZ告诉一声？谢谢

anitalx

要找专门做折旧的公司做一份专业报告

sabrinasyd

哪里可以找到？

黑山老妖

首先要有造价，然后按照每年2.5%算。

黑山老妖

http://www.austtaxonline.com.au/ ... ring-happy-returns/

A KEY benefit of owning an investment property is the number of tax deductions you can claim.

That is, it is not just interest income as would be the case on a margin loan that you use to buy shares.

On an investment property, you can claim a range of expenses including strata fees, council rates, agent's fees, insurance, repairs and maintenance and depreciation.

Depreciation is an oft-neglected expense, though on a typical investment property it could well be the second biggest expense after loan interest.

Under tax law, investors can claim deductions for expenses incurred in the earning of assessable income such as rent.

According to the Australian Tax Office, claiming a depreciation expense is where you can "deduct an amount equal to the decline in value for an income year of a depreciating asset that you held for any time during the year".

Firstly, an immediate deduction (write-off) is available for single, depreciating assets costing $300 or less.

For example, a toaster in a rental property being used to produce rental income.

However, if you bought four identical chairs at $90 apiece you could not claim an immediate deduction for any of these, and the total cost is more than $300.

"Claiming depreciable items as a repair is a major trap people fall into," says Yenktesh Reddy, director of quantity surveying firm Australian Tax Depreciation Services.

"They buy something as a rental property and spend $50,000 to bring it up to liveable condition for tenants - but that is an improvement, so must be depreciated over 40 years."

Repairs such as replacing broken windows or plumbing maintenance are immediately deductible as they return the property to its original condition. But improvements such as insulation or painting must be depreciated as part of capital works over 40 years.

For construction costs, referred to as capital works deductions, depreciation is generally allowed at a rate of 2.5 per cent over 40 years. For properties where construction started on or after August 22, 1984 and up to September 15, 1987, the more generous 4 per cent a year over 25 years applies.

"The ability to claim depreciation of one sort of another goes back to 1979," notes Garry Addison, senior tax consultant at CPA Australia.

At that point, capital works depreciation was allowed for buildings - such as hotels, motels or guest houses - intended to be used as short-term accommodation for travellers.

From 1985, it applied to all residential investment properties.

And, if construction began after February 27, 1992, depreciation deductions could also be claimed for structural improvements such as extensions.

Newer properties, where construction costs are higher than for older properties, will generate higher deductions.

So will properties with recent extensions, or alterations such as removing an internal wall or structural improvements such as adding a gazebo, carport, sealed driveway, retaining wall or fence, and so on.

"You will get the best depreciation deductions in the first five years after construction of the building or following a renovation or extension," says Reddy.

Separate items, not included as part of the capital works, can be depreciated over that item's so-called useful life.

For example, floor and wall tiles are fixed to the property, as are kitchens, therefore these are included with capital works (so depreciated over 25 to 40 years) and are not separately depreciated.

Items such as air-conditioning units, stovetops, rangehoods, ceiling fans, furniture, ducted central heating units, electric, gas and solar hot water systems, and window curtains are separate items offering accelerated rates of depreciation.

Some offer a choice of using an ATO-specified life such as 6 2/3 years for a washing machine acquired before July 1, 2004, 10 years for internal window blinds and carpet acquired after that date and 13 1/3 years for freestanding furniture. Investors are advised to use the tax commissioner's estimate if there is one.

"If you have evidence that your washing machine or whatever has a shorter life, then use that, but you may have to justify it," Reddy says.

The shorter the life of the item, the greater the tax deductions.

Quantity surveyor firms specialising in depreciation schedules for owners of investment properties have sprung up in recent years. They make it easy for the investor by taking an inventory of items and spelling out the deduction allowed for each, every tax year.

"A Tax Depreciation Schedule (TDS) is simply a document that lists all your investment's various items, the amount of wear left in them (effective life) and the dollar value you can claim against your assessable income," Reddy says.

A more simple way to describe it is a report on all the items in your investment property that are falling in value. For example, Reddy cites the case of a two bedroom unit purchased for $420,000 that has total depreciation available of $178,954, with $12,755 available in year one.

"The highest deduction is in year one, and this diminishes year by year as the items get older and so on," he says.

西门吹哨

投资新的合适？还是老一点的合适？

黑山老妖

新的depreciation多，但是也贵。

redsummer

老妖,请问,26,7年的房子还能折旧了吗?

黑山老妖

原帖由 redsummer 于 21/5/2008 22:24 发表
老妖,请问,26,7年的房子还能折旧了吗?

22/8/1984以前的房子没有depreciation了。

redsummer

感谢老妖. 但如何知道房子是哪年建的呢?SECTION32上只有地是哪年分割的, 还有这个地哪年被买的,但买了不代表就建房了,或许地买了后10年才该的房子呢?

黑山老妖

问agent啦，他们有义务告诉你。

redsummer

其实我知道是哪年盖的,就是好奇,ATO怎么知道我的房子是不是1984前盖的?

Artcore

It should be provided on your contract, building date.

That is if ATO wants to do audit of your investment property

Artcore

投资房子折旧分两部分:

1 Residential buildings
  16.9.87 onwards 2.5% p.a.
  18.7.85 - 15.9.87 4% p.a.
  Structural improvements (如装修)
  27.2.92 onwards 2.5% p.a

2 房子里面的东西也可以折旧, 如地毯,窗帘,热水器等等.
  不过要先花几百刀做个叫quantity survey report..

[ 本帖最后由 Artcore 于 2008-5-22 11:07 编辑 ]

redsummer

这么麻烦我就不折旧了,呵呵, 反正也是过期了,我可不敢糊弄ATO

sabrinasyd

看来还是得找专业的公司做才行，自己不可能知道造价的吧

laoyouyu

同问？ATO承认自己计算吗？

黑山老妖

原帖由 laoyouyu 于 16/6/2008 16:08 发表
同问？ATO承认自己计算吗？

基本很难。你要让ATO相信你有估价的技能。。。

icetea2007

投资房子折旧分两部分:

1 Residential buildings
  16.9.87 onwards 2.5% p.a.
  18.7.85 - 15.9.87 4% p.a.
  Structural improvements (如装修)
  27.2.92 onwards 2.5% p.a

2 房子里面的东西也可以折旧, 如地毯,窗帘,热水器等等.
  不过要先花几百刀做个叫quantity survey report..
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这是不是只针对house有两部分，可以折这么长时间？
unit是否也有两部分折旧？我经常听别人讲只有折旧只能做5-7年。

laoyouyu

老妖，如果今年买的投资房，是否一定要在财政年度内做好折旧报告？如果过了财政年度，是否可以将折旧报告的花费计算到０７－０８年的费用里呢？Thanks.

Peggy

不可以

Peggy

哪一年花的， 就算哪一年的expense

Jordan

看起来好像improvement也可以折旧，如果是自己做的improvement呢，比方说加了一些pergola, paved driveway, Garden shed什么的，如何计算折旧费呢？是不是得清专业公司来作评估？