有投资房的同学报税前看过来：你折旧了吗？

diva

很多投资人对投资房的折旧没有在意，或者有所意识但又不很清楚具体有什么好处，这里简单介绍一下在澳洲投资环境下房屋折旧的概念和应用。ATO规定建筑物在成为产生收入的物业之时起业主可以从总收入中扣掉房屋贬值从而减税，换言之就是能拿回更多退税。这种贬值也称为房屋折旧tax depreciation。 新房通常在前5年折旧最高，之后逐年递减，房屋折旧最长可延续40年。

tanliyoung

沙发

accounts2010

Thanks for sharing

diva

有些关于折旧误区：
首先折旧只跟建筑物有关，跟土地无关，所以不能用买价来衡量折旧。
85年7月之前开始建造的住宅房屋，在92年之后没有翻修过的，不能计算折旧。翻修一般指大规模的更新，比如扩建，全新厨卫，电暖通更换，地板更换，花园围墙等等。但是如果某个设备坏了，修理的费用不算入折旧，但可以计入你的花费。注意景观中的花草木都不可以折旧，假草可以。
商业房屋的折旧主要跟对物业的持有形式相关，但不论任何物业，折旧总是针对建筑物，不对土地。

喜欢地产

路过支持一下

ivorsyd

你卖房时要cost减去折旧,多交CGT
以为退政府的税真的那么简单?

april_19

ivorsyd 发表于 2012-9-21 19:51
你卖房时要cost减去折旧,多交CGT
以为退政府的税真的那么简单?

大多数投资放都会holding超过一年，CGT有50% discount，effective tax rate只有15%，所以怎么算折旧扣税还是非常划算的。

victor_cn

技术贴，顶一下

lavender_z

谢谢分享

猫本爱爱

能折旧的只有投资房？自主房能折旧吗？自住房如果6年间有出租，出租的这段时间能折旧吗？

coolman777888

谢谢分享

JohnnySu

猫本爱爱 发表于 2012-9-23 23:17
能折旧的只有投资房？自主房能折旧吗？自住房如果6年间有出租，出租的这段时间能折旧吗？ ...

Yes. Provided you have a depreciation report.
Also when you sell the property the cost base for calculating CGT is reduced by the depreciation you have claimed.

JohnnySu

april_19 发表于 2012-9-23 15:13
大多数投资放都会holding超过一年，CGT有50% discount，effective tax rate只有15%，所以怎么算折旧扣税 ...

Correct.

MU

折旧是一大块呢。。除非老房子

猫本爱爱

taxbreak 发表于 2012-9-24 09:15
Yes. Provided you have a depreciation report.
Also when you sell the property the cost base for c ...

谢谢你的解释，清楚了。还没有加分的资格，但是十分感谢了~

JohnnySu

猫本爱爱 发表于 2012-9-24 09:31
谢谢你的解释，清楚了。还没有加分的资格，但是十分感谢了~

diva

最近花了一些分分，所以既不能加分也不能引用，不过谢谢taxbreak和april同学给大家解释CGT和折旧的关系，赞一个！

cocowhite

depreciation report 一般多少米一份？

coolman777888

A$685

JohnnySu

cocowhite 发表于 2012-9-25 12:35
depreciation report 一般多少米一份？

There are cheaper ones on the internet

pinkscooter

I have a townhouse, built around 1990.

I use 4% as depreciation rate.

Just wondering what is the cost base should I use to calculate the annual depreation?

diva

pinkscooter 发表于 2012-9-25 13:01
I have a townhouse, built around 1990.

I use 4% as depreciation rate.

For townhouse in VIC built in 1990, you can use $900 - 950 /m2 to work out total original construction cost, but you have to split the cost into capital works and capital allowances, because they are in different depreciating rates. by the way, you can not choose 4% or 2.5%, it is regulated by ATO depending on when the construction commenced.

pinkscooter

diva 发表于 2012-9-25 16:31
For townhouse in VIC built in 1990, you can use $900 - 950 /m2 to work out total original construc ...

Thanks for that.

If I know the exact time the construction started (in my case, started 1989, and finished 1990-1991). Can I use the 4% as deprecation rate?

I am in NSW.I use this as a guide http://www.ato.gov.au/content/downloads/ind00313554n17290612.pdf

This is a very good topic, i wanted to ask when I did my tax return. Thanks for sharing.

diva

coolman777888 发表于 2012-9-25 12:43
A$685

ATR (atrqs.com.au) from $495 include inspection

diva

23# 同学，  You should use 2.5% as the rate for the capital works deduction.  

If you are not qualified QS or builder, you are not allowed to estimate construction cost of the property. According to ATO:  "Unless they are otherwise qualified, valuers, real estate agents, accountants and solicitors generally have neither the relevant qualifications nor the experience to make such an estimate."

mel128

谢谢分享

yuezi93069000

学习了

rebeccamy222

JohnnySu 发表于 2012-9-24 10:15
Yes. Provided you have a depreciation report.
Also when you sell the property the cost base for c ...

“Yes. Provided you have a depreciation report.
Also when you sell the property the cost base for calculating CGT is reduced by the depreciation you have claimed. “

6 years rule 不要交CGT 的吧？

laoyouyu

ivorsyd 发表于 2012-9-21 20:51
你卖房时要cost减去折旧,多交CGT
以为退政府的税真的那么简单?

听说只是CONTETS的部分算而非全部。不知道是否我的理解有误？