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原帖由 bennytang 于 2012-2-1 09:18 发表 
请教楼上,如果我是租房work at home呢?难道算100%的租金?
As I mention at 4 lou, there is a difference between work at home and home based business.
The rent you mentioned falls under the occupancy expense category.
To be able to claim that occupancy expense, you need to pass interest deductibiblity test
About interest deductibility test I have pasted here for you:
Interest deductibility test
You use the interest deductibility test to work out if you are
entitled to claim occupancy expenses (including mortgage
interest) as a deduction.
To claim a deduction for part of the interest you pay on money
you borrowed to buy your home, the area you have set aside
must have the character of a place of business – for example,
a hairdresser’s home salon, a caterer’s home kitchen or a
photographer’s home studio. While this will depend on your
particular circumstances, an area of your home is likely to have
the character of a place of business if it is:
■ clearly identifiable as a place of business – for example, you
have a sign identifying your business at the front of your house
■ not readily suitable or adaptable for private or domestic
purposes
■ used exclusively or almost exclusively for carrying on
your business
■ used regularly for visits by your clients.
My personal feeling is that you may not be able to claim that if you failed this test. But anyway you know your situation better than me.
Lastly here is the link about the above infor: (read page 4 of this publication)
http://www.ato.gov.au/content/downloads/bus43191n107090611.pdf
One thing I want to say even you do pass interest deductibility test, you cannot claim 100% rent as you only have one room used for work related purpose. You need to reasonably apportion your claim by using floor area.
Good luck!
[ 本帖最后由 Momotaba 于 2012-2-1 09:31 编辑 ] |
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