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sagi 发表于 2015-8-13 10:45 
既然是你的名字，那么根据你的收入和其他情况来做一次refinance,把loan amount提升上去，再结合折旧，你应 ...
小心 PART IVA.
Typically, these arrangements take the following form:
The taxpayer has two (or three) loans or lines of credit.
One of these will relate to the purchase of the taxpayer’s main residence (“the home loan”).
The other loans or lines of credit will relate to deductible items (such as running costs for a medical practice or the purchase of an investment property) (“the deductible loan”)
The arrangements result in the majority of the taxpayer’s gross income derived from the medical practice or investment property being directed towards the home loan.
Deductible expenses relating to the business or investment property are capitalised to the deductible loans. This has the effect of reducing the home loan much faster than usual, whilst the deductible loan increases substantially. Interest on the deductible loan may or may not be capitalised to the deductible loan during this time.
The borrowing limits relating to the deductible and home loans may be renegotiated over time, as required (typically the deductible loan limits will be increased as the home loan balance is reduced).
Once the non deductible loan is repaid, it is purported that the taxpayer will have a substantial loan on which the interest is wholly deductible.
Where anti avoidance provisions are found to apply, the tax office would seek to reverse any tax benefits received by the taxpayer, and may also apply significant penalties and interest.
It should be noted that a Tax Determination is not law however it does outline the ATO’s position and interpretation of the law. The ATO have also recently stated as part of their annual compliance program that they will be looking at structures specifically used by medical practitioners. |
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发表于 2015-8-12 18:09
多带出来的钱要做投资用
