投资房退税问题请教

dageda

大家好，我有一个关于投资房退税的问题想请教高人：
我买了一个投资房（我一个人的名字），但是我做的投资房的贷款是和我老婆两个人的名字。我想问一下明年我个人退税的时候是不是只能claim 50％ negative gearing?

rhoda

I reckon the answer would be yes.

Generally the interest expenses could only be deductible when the loan is being used by the taxpayer to produce assessable income for himself.  As for your wife, there is no income involved, so it is not an allowable deduction for her.

shuangchao

原帖由 dageda 于 2010-12-22 20:20 发表
大家好，我有一个关于投资房退税的问题想请教高人：
我买了一个投资房（我一个人的名字），但是我做的投资房的贷款是和我老婆两个人的名字。我想问一下明年我个人退税的时候是不是只能claim 50％ negative gearing? ...

the answer is: you can claim 100%

rhoda

Sorry after checking the ATO website, I found I was wrong and what shuangchao said is correct.
The payment by the taxpayer's spouse will have no income tax implications and will be treated by ATO as no more than a loan to the taxpayer. Thus the taxpayer is entitled to full deduction of the interest expenses.
(ATO ID 2002/363, TR 93/32)

dageda

rhoda and shuangchao: Thanks so much for your help! Really appreciated :)