|
|
此文章由 jeff_lawsons 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 jeff_lawsons 所有！转贴必须注明作者、出处和本声明，并保持内容完整
Generally, for rental expenses to be deductible, taxpayers are required to show that there is a sufficient nexus between the expenses incurred and their income earning activity. This means that the rental expenses generally must be incurred while the property is held for income producing purposes (eg, either being rented or actively marketed for rent).
However, there are some exceptions.
For example, under the principles set-out in Steele’s case and TR 2004/4, a taxpayer should be able to claim a tax deduction for the interest expenses to secure the loan for the purchase of an investment property 'off the plan' if the purpose of incurring the expenses is to derive assessable income in the near future.
TR 2004/4 concludes that interest incurred in a period prior to the derivation of relevant assessable income will be incurred in gaining or producing the assessable income in the following circumstances:
• The interest is not incurred 'too soon', is not preliminary to the income earning activities and is not a prelude to those activities;
• The interest is not private or domestic;
• The period of interest outgoings prior to the derivation of relevant assessable income is not so long, taking into account the kind of income earning activities involved, that the necessary connection between outgoings and assessable income is lost;
• The interest is incurred with one end in view, the gaining or producing of assessable income; and
• Continuing efforts are undertaken in pursuit of that end.
|
|
动手来做刀切馒头（补上双色刀切馒头的成品照） (2007-2-27) 游来游去 
发表于 2016-9-8 10:29
