请教 投资房 inspection 费用

jingadl

从中国来澳洲3周。 先到投资房的城市。 头两周在其他两个城市旅游，最后一周有inspection, 然后从投资房城市回中国。 请问从中国到澳洲的机票有多少%和inspection 相关，可以deduct？ 在投资房的城市的食宿，交通有多少%和inspection 相关？
谢谢

aribozyme

1)you need to take into account the reasons for your trip.
2)you may need to apportion the expenses.
3)  If the main purpose of your trip is to have a holiday and the inspection of the property is incidental to that main purpose, you cannot claim a deduction for the cost of the travel. However, you may be able to claim local expenses directly related to the property inspection and a proportion of accommodation expenses.

EXAMPLE 14: Apportionment of travel expenses

The Hitchmans also owned another rental property
in a resort town on the north coast of Queensland. They spent $1,000 on airfares and $1,500 on accommodation when they travelled from their home in Perth to the resort town, mainly for the purpose of holidaying, but also to inspect the property. They also spent $50 on taxi fares for the return trip from the hotel to the rental property. The Hitchmans spent one day on matters relating to the rental property and nine days swimming and sightseeing.
No deduction can be claimed for any part of the $1,000 airfares.
The Hitchmans can claim a deduction for the $50 taxi fare.
A deduction for 10% of the accommodation expenses (10% of $1,500 = $150) would be considered reasonable in the circumstances. The total travel expenses the Hitchmans can claim are therefore $200 ($50 taxi fare plus $150 accommodation). Accordingly, Mr and Mrs Hitchman can each claim a deduction of $100.

So in you case, I think it is quite reasonable to claim 33% of total expenses.

Hope it helps...

jingadl

aribozyme 发表于 2015-8-8 18:24
1)you need to take into account the reasons for your trip.
2)you may need to apportion the expenses ...

Thank you so much!