投资房重建期间的税

riverb74

投资房推倒重建，大概一年期间。这中间没有rental income，只有交银行利息大概2万。请问这些银行利息可以从income中减去退税吗？谢谢

llllllllll

不行的，只能算 cost base

LENNY_DONG

如果还要出租，就可以抵扣

bffbffbff

LENNY_DONG 发表于 2015-10-6 08:52
如果还要出租，就可以抵扣

那如果装修几个月之后自己住进去了呢？ 你和人家ATO说我开始想租的，结果装修了3个月以后，我看看租不出去结果自己进去住变自住房了

这种情况下的中间几个月装修可以抵扣吗？

LENNY_DONG

bffbffbff 发表于 2015-10-6 12:40
那如果装修几个月之后自己住进去了呢？ 你和人家ATO说我开始想租的，结果装修了3个月以后，我看看租不出 ...

不可以，修改报税，罚利息

jeff_lawsons

bffbffbff 发表于 2015-10-6 12:40
那如果装修几个月之后自己住进去了呢？ 你和人家ATO说我开始想租的，结果装修了3个月以后，我看看租不出 ...

Interest expenses incurred on borrowings to purchase vacant land held, or during the construction of a property intended, for future income producing use will be deductible where:
• the interest is not preliminary to the income-earning activities
• the interest is not private or domestic
• the period of interest outgoings prior to the earning of assessable income is not so long that the necessary connection between the outgoings and the assessable income is lost, and
• continuing efforts are undertaken to the pursuit of that end.

In your case, you shall be able to claim a deduction for the interest incurred form the time you took the loan until you changed your intention and decided to live in the new property.

You should ensure that your intention with respect to the property is clearly documented, including any documents which may support this intention (eg, correspondence with the bank about the use of the borrowed funds etc).

The fact that you have decided not to rent out the property should not impact on the tax treatment of your interest expenses in the current or prior year if you genuinely planned to build the property and use it to derive rental income.

For certainty, you should seek a private ruling.

Calvin_Mai

如果楼主的目的是出租，可以，自住不可以