关于Partnership报税的问题请教

lenny85858585

只有commercial rental property，在partnership tax return form里面，total asset需要填吗？除了房子没有任何生意上的asset，是否需要填？填多少？房价全款减去accumulated depreciation？

还有business 的capital allowances，需要填吗？我理解好像是指和business相关的asset，但是只有rental income好像不构成一个business activity，所以这里需要填商铺自己的折旧吗？还是不需要？

Co-owners of an investment property (not in business)

A person who simply co-owns an investment property or several investment properties is usually regarded as an investor who is not carrying on a rental property business, either alone or with the other co-owners. This is because of the limited scope of the rental property activities and the limited degree to which a co-owner actively participates in rental property activities.


谢谢大神们！！！

jeff_lawsons

If the only activity carried on by the partnership is the renting of 1 commercial property then it should not be necessary to prepare a partnership return. It should be possible to simply declare each partner’s share of the rental income and expenses in their individual tax returns.

While the joint receipt of income by the individuals would give rise to a ‘tax law partnership’, the ATO makes an administrative concession in this case to allow the partners to show the relevant details in their tax returns rather than being required to lodge a partnership tax return.

lenny85858585

jeff_lawsons 发表于 2015-10-23 21:05
If the only activity carried on by the partnership is the renting of 1 commercial property then it s ...

谢谢大神！

那我应该在income 21 -rent 下面disclosure commercial property income/loss 还是应该在 income 13 - partnership里面declare呢？

谢谢

jeff_lawsons

lenny85858585 发表于 2015-10-23 23:17
谢谢大神！

那我应该在income 21 -rent 下面disclosure commercial property income/loss 还是应该在 in ...

Under rent, not under partnership.

lenny85858585

jeff_lawsons 发表于 2015-10-24 06:03
Under rent, not under partnership.

谢谢！！！！