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我以为你说的cost sharing 3 人以下算 rooming不用上税，是新的legislation呢
这不是灰色地带，ato明确说了，还给了例子
https://www.ato.gov.au/businesse ... nting-out-your-home
Example: Renting out part of your home
Jane has a two-bedroom unit with two bathrooms in a popular downtown area. Jane lives alone and only uses her spare room as an occasional home office for storage and when she has guests. She mainly uses the ensuite bathroom. The second bathroom is accessible from the main areas and is mostly used by visitors.
Jane decides to rent out the spare room using an online platform to earn extra income.
The unit is 80 square metres in total. The spare room being rented is 10 square metres.
Jane also gives paying guests access to common areas including the second bathroom, kitchen, living area and balcony, which totals 50 square metres. She also offers her guests access to her wi-fi for free.
For the period guests are staying and have access to common areas (along with Jane), Jane can claim 50% of the deductible portion of associated costs related to the common areas.
Jane had the room occupied 150 days in the year.
Jane calculates what she can claim based on the following questions:
How big is the room? 10 square metres.
How big is the house? 80 square metres.
How big are the common areas? 50 square metres.
How many days is the room rented out? 150 days.
She works out she can claim 17.97% of her general expenses after adding the two calculations together:
room occupancy − (10÷80) × (150 ÷ 365) × 100 = 5.13%
common areas − ((50÷80) × (150 ÷ 365) × 50%) × 100 = 12.84%.
Jane can claim a deduction of 17.97% of her general expenses such as electricity, interest on her mortgage, rates and body corporate fees.
She can also claim 100% of the expenses associated solely with renting out the room, such as the platform's service fees or commission. |
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2F上海菜 - 上海炒年糕 (2009-11-21) 朱家姆妈 
楼主:dootbear
发表于 2025-8-14 10:06
发表于 2025-8-14 11:17
