公司贷款买下一个房子做Office，利息算生意开销吧？有必要做折旧吗？

Poweregg

突然想到这个问题，如果以公司名义买一个房子做办公室，那么，水电自然是营运开销，可以抵扣income，贷款的利息呢？算不算生意的expense啊？

另外，这个房被公司用来办公，有必要去做折旧报告吗？

请各位税务达人指点

[ 本帖最后由 Poweregg 于 2011-9-15 22:18 编辑 ]

飞儿

非专业人士直觉：  positive

psp3000

水电气什么的可以作为运营费用抵扣，不过是按portion除非你完全是办公的用途。但是贷款要看你能不能通过PSI test, PSI基本上就是说你的收入的80％是否来自同一个雇主，如果是就通不过，则房屋上的直接支出不能抵扣。

Poweregg

原帖由 psp3000 于 15/9/2011 22:15 发表
水电气什么的可以作为运营费用抵扣，不过是按portion除非你完全是办公的用途。但是贷款要看你能不能通过PSI test, PSI基本上就是说你的收入的80％是否来自同一个雇主，如果是就通不过，则房屋上的直接支出不能抵扣。

我已经删除了“自住”部分，因为容易产生误会
房子在PTY LTD公司名下，用于作为公司办公场所
利息是否和水电一样，算expense呢？
另外有必要做折旧报告吗？

psp3000

我觉得不能抵扣interest的，只要落在PSI里面了，ATO明确的说了：
http://www.ato.gov.au/businesses ... amp;page=3#P40_2253

When the PSI rules apply - companies, partnerships and trusts---pty ltd就是companies

The deductions your business can't claim against the PSI received include the following.

Rent, mortgage interest, rates and land tax

You can't deduct rent, mortgage interest, rates and land tax for an individual's (or their associate's) residence, where those expenses relate to that individual's PSI. This also means you cannot deduct these expenses when the business premises are at the individual's home.

Example

    Sarah has recently set up a business called Sarah's Financial Services, where Sarah provides financial advice and completes tax-related forms, for example, business activity statements and tax returns. Sarah operates this business from one of the rooms in her house.

    All of the income generated is PSI as most of the income relates to Sarah's skills, knowledge and expertise. Sarah has also worked out the PSI rules apply.

    Since the PSI rules apply, Sarah cannot claim rent, mortgage interest, rates or land tax relating to her residence against the PSI generated.

[ 本帖最后由 psp3000 于 2011-9-15 22:31 编辑 ]

Poweregg

原帖由 psp3000 于 15/9/2011 22:30 发表
我觉得不能抵扣interest的，只要落在PSI里面了，ATO明确的说了：
http://www.ato.gov.au/businesses ... amp;page=3#P40_2253

When the PSI rules apply - companies, partn ...

我觉得和psi无关啊

不光是company，而且不止一个人在里面工作，PSI主要是个人的那些公司吧

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You can't deduct rent, mortgage interest, rates and land tax for an individual's (or their associate's) residence, where those expenses relate to that individual's PSI.
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firstly this is not an individual's residence...this property is for business only and no one sleep over(otherwise fringe tax benefit maybe apply......)

[ 本帖最后由 Poweregg 于 2011-9-15 22:48 编辑 ]