Land tax报税

shanechan517

求教个人报税时land tax是只要是支付日期在这个财政年里就能算deductible么？
Land tax due date一般是八月。
我如果提前付在这个财政年是可以当前的财政年报掉么？
谢谢

JhYu

应该可以，我是这样报的。

shanechan517

JhYu 发表于 2023-6-20 22:22
应该可以，我是这样报的。

那我去年land tax是8月付的 也在同一个财政年里
退税时报两笔land tax没问题？

fuyao

自己报或许可以 就当不知道
找会计估计够呛。。。

Ngshun

要看你報税是cash base 或accrual  base.  Property income 通常cash base, 想claim同年、就必须6月30号前付清。
The main difference between cash and accrual accounting is the timing of when revenue and expenses are recognised in the books. Cash accounting records revenue when money is received and expenses when money is paid out. Accrual accounting records revenue when it is earned and expenses when they are incurred.

t1616

个人都是cash base，想报的话就得付掉

leaf2019

个人的都要6月30号以前付清才可以算一个财政年度

中魂子

land tax 是比较特殊的一种,是需要按照accrual来计算。即便是你没交，其他的东西都是Cash Basis计算，这个也必须是accrual.

The land tax amounts are deductible in the respective income years to which the liability for the land tax relates.

都有Land tax要交了，找个靠谱的会计比你自己在这里瞎折腾会省很多精力和金钱。

AlanTse

同问，想这个财年claim掉，又想拖到八月due date再付

另外搭车问投资房refinance 的cash back需要申报吗？看ATO解释是不用

玻璃心修复者

都不是

When you receive land tax assessments in arrears, the amount of land tax is not deductible in the income year in which you pay the arrears. The land tax amounts are deductible in the respective income years to which the liability for the land tax relates. So if you received a 2019 land tax assessment in 2021 and paid it in 2021. You would need to go back and amend the 2019FY return, that is 1 July 2018 - 30 June 2019.

selina79

玻璃心修复者 发表于 2023-6-27 14:16
都不是

When you receive land tax assessments in arrears, the amount of land tax is not deductible i ...

所以是如果2021年才收到2019的地税单，并不是就没法退税，而是可以修正19财年的退税。我算起来这个财年需要交地税，但是至今未收到assessment 单子，不知道是不是需要自己去要求assessment税单呢还是就等着它啥时候寄到。