投资房退税新发现

Jordan

最近在研究ato网站上有关投资房退税的问题，有了很多新发现。简单概括几条如下，建议感兴趣的同学去网站仔细研究。

1 stamp duty在ACT好像是可以作为lease document expense来退税的，而且是立即退税，这是我的最大发现，详情可见http://www.ato.gov.au/Individual ... m&page=8&H8

Lease document expenses

The costs of preparing and registering a lease and the cost of stamp duty on a lease are deductible to the extent that you have used, or will use, the property to produce income. This includes any such costs associated with an assignment or surrender of a lease.

For example, freehold title cannot be obtained for properties in the Australian Capital Territory (ACT). They are commonly acquired under a 99-year crown lease. Therefore, stamp duty, preparation and registration costs you incur on the lease of an ACT property are deductible to the extent that you use the property as a rental property.

2 Borrowing cost分5年（或homeloan period, if shorter）退税,而不是立即退税（当年全退）

3 Capital works deduction 如果你自己做的improvement,材料等费用也是可以按每年2.5%退税的，只要你有发票，并不需要专职机构评估，这也适用于其它项目

4 即使你不再继续出租房子了，租期结束后某些维修的费用仍可在当年退税

黑山老妖

谢谢LZ分享。好东西。
1。注意：这个stamp duty是指房租协约上的stamp duty，而不是买房的stamp duty。

Therefore, stamp duty, preparation and registration costs you incur on the lease of an ACT property are deductible to the extent that you use the property as a rental property.

2。没错。
3。没错。just like any other depreciation。
4。这个有用。能不能介绍一下是那些维修费用可以在租期结束后仍可在当年退税？谢谢～～！

Jordan

谢谢加分。

我的理解是在ACT买房并不是转让式的买房，而是一种向政府租用的形式，所以买房时的Stamp duty就是所谓的stamp duty incur on the lease of an ACT property, 这个lease并不是指投资者出租的行为。可以细看下面的描述：

You can’t claim:
stamp duty charged by your state/territory government on the transfer (purchase) of the property title
This stamp duty may be included in calculating the ‘cost base’ of the property for capital gains tax (CGT) purposes. For more information about calculating the cost base of a CGT asset you can refer to What is the cost base? and Calculating the cost base of real estate.
stamp duty you incur when you acquire a leasehold interest in property such as an Australian Capital Territory 99-year crown lease (you may be able to claim this as a lease document expense)

下面链接的文档很好地解释了投资房退税的问题，包括老要想知道的第4项。
http://www.ato.gov.au/content/downloads/IND00133187n17290608.pdf

redsummer

感谢感谢!
保存下来仔细研究研究

kofi

thanks,good stuff

mmommo

关于 Borrowing cost 能觉个例子吗？
譬如：今年买的房子，今年交了很多利息，明年卖掉，明年交的利息可以退税，那今年交的利息是不是白交了？以后还能退？

dreamknight2

不知道怎么了，加不上分，郁闷……

afa

Interest is different from borrowing expense