求助 关于NRAS项目的refundable tax offset

kone_zhang

最近打算入手一个NRAS的项目，项目中有一个政府的补贴
根据ATO的网站：https://www.ato.gov.au/business/ ... er-taxation-issues/

The national rental affordability scheme (NRAS) is designed to encourage large-scale investment in affordable housing. The NRAS offers tax and cash incentives to providers of new dwellings on the condition that they are rented to low- and moderate-income households at 20% below market rates.
The NRAS offers annual incentives for a period of 10 years. The incentive comprises:
a Federal Government contribution in the form of a refundable tax offset or payment to the value of $7,486 per dwelling per year in 2012-13
a state or territory contribution in the form of direct financial support or an in-kind contribution to the value of at least $2,495 per dwelling per year in 2012-13.

也就是说一部分钱是以refundable tax offset方式来给的

根据ATO的另外一个链接：https://www.ato.gov.au/business/ ... undable_tax_offset_

What is a refundable tax offset?
Most tax offsets can only reduce the amount of tax you pay to zero - that is, if your tax offsets are greater than the amount of tax you are liable to pay, you do not get a refund of the excess amount. However, there are some exceptions to this general rule. These exceptions are classed as refundable tax offsets. Refundable tax offsets can reduce the amount of tax you are liable to pay to an amount less than zero, which results in a refundable amount. The NRAS tax offset is a refundable tax offset.

我的理解是这个refundable表示如果你的净收入是<0的，那么这部分就以现金的方式返还？

求助有没有人明白我的理解是否正确？

P.s. 因为不在澳洲境内，因此收入是负的，所以比较关心这个内容，谢谢

kone_zhang

呃 有木有人了解这个refundable tax offset啊。。。