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每季度要征收special lavies,持续3年。是归属资本支出,卖房时才纳入计算资本增值税
If you have a special levy related to a strata managed property then generally it is NOT immediately deductible. Payments to body corporate administration funds and general purpose sinking funds are usually payments for services provided by the body corporate and are deductible at the time the levies are paid. However the payment to a special purpose fund levied by a body corporate to pay for particular capital expenditure is not deductible.If the body corporate levies a special contribution for major capital expenses to be paid out of the general sinking funds, you cannot claim a deduction for this special contribution. |
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