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本帖最后由 leaf2019 于 2020-2-27 15:46 编辑
jaszhou 发表于 2020-2-26 17:29 
借帖问一下,请问这个Land Tax可以作为cost deduction吗?和interest一样?
2019年7月1号以后的规定
Expenses for which you can claim an immediate deduction
Expenses for which you may be entitled to an immediate deduction in the income year you incur the expense include:
advertising for tenants
bank charges
body corporate fees and charges
cleaning
council rates
electricity and gas
annual power guarantee fees
gardening and lawn mowing
in-house audio and video service charges
insurance
building
contents
public liability
interest on loans
land tax
lease document expenses
preparation
registration
stamp duty
legal expenses (excluding acquisition costs and borrowing costs)
mortgage discharge expenses
pest control
property agent's fees and commissions (including prior to the property being available to rent)
quantity surveyor’s fees
costs incurred in relocating tenants into temporary accommodation if the property is unfit to occupy for a period of time
repairs and maintenance
cost of a defective building works report in connection to repairs and maintenance conducted
secretarial and bookkeeping fees
security patrol fees
servicing costs, for example, servicing a water heater
stationery and postage
telephone calls and rental
tax-related expenses
travel and car expenses to the extent that they are deductible
water charges.
You can claim a deduction for these expenses only if you actually incur them and they are not paid by the tenant. |
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