关于房租抵税问题，咨询会计后的答案

calois

我发现这个激烈讨论的问题点是我没有把事情表达清楚。我不是合同工，没有通过ABN接收工资。我ABN的收入是因为有一家公司要做一个内部系统，然后我给了proposal，最后对方公司选择了我的proposal。之后我就用业余时间，在我出租的房子里，用我自己的设备为这个公司做这个内部系统，然后产生了income。我一直都认为是business不是PSI。发现这里众说纷纭，结论还是找个会计吧！

今天问了会计，会计说房租可以抵税，但是这个房子必须只用来办公的，不能有自己的私人物品。。。

红烧鸡翅

我也想学习学习

LENNY_DONG

RENT IS FOR YOUR LIVING SPENDING? THEN NEED CAREFULLY CONSIDER YOUR EXPENSE CLAIM.

NEED LOT OF SPACE FOR STOCK STORAGE? MAYBE YOU CAN PORTION THE RENT YOU CAN CLAIM

IF YOU JUST COMPUTER IT GUY, EVEN YOU WORK AT HOME YOU RENT, YOU CAN NOT CLAIM RENT IN THIS EXAMPLE.

mmllyy

LENNY_DONG 发表于 2013-5-14 16:49
RENT IS FOR YOUR LIVING SPENDING? THEN NEED CAREFULLY CONSIDER YOUR EXPENSE CLAIM.

NEED LOT OF SPAC ...

calois

LENNY_DONG 发表于 2013-5-14 16:49
RENT IS FOR YOUR LIVING SPENDING? THEN NEED CAREFULLY CONSIDER YOUR EXPENSE CLAIM.

NEED LOT OF SPAC ...

确定NSW不给退的？NSW的ato里面有这么一段话：（想发link的可是权限不够啊 ）
If you operate your business in full or in part from home, you may be able to claim a deduction for:
occupancy expenses, such as rent, mortgage interest, rates, land taxes and house insurance premiums
running expenses, such as phone rental and business calls, internet fees, depreciation of office furniture and equipment, and any additional heating, cooling, lighting and cleaning expenses.

lee2267

1.. ATO 不分 nsw 还是vic的。。。联邦法律来着
2。。如果是psi ，pse  生意。。。不可以抵扣rent
3。。请自行咨询会计把。。。

calois

lee2267 发表于 2013-5-14 20:07
1.. ATO 不分 nsw 还是vic的。。。联邦法律来着
2。。如果是psi ，psb  生意。。。不可以抵扣rent
3。。请 ...

有推荐的会计吗？

allgone

可以地一部分

lee2267

calois 发表于 2013-5-14 20:29
有推荐的会计吗？

坛子里的syd的会计不熟。。。 猫本的一堆。。。

LENNY_DONG

calois 发表于 2013-5-14 19:41
确定NSW不给退的？NSW的ato里面有这么一段话：（想发link的可是权限不够啊 ）
If you operate your bus ...

对啊，我说了，是BUSINESS。

你是一个BUSINESS，还是只是一个ABN给人做事而已呢？

如果你是卖东西的，肯定是BUSINESS

白天例子也讲过了

如果是做COMPUTER 服务的话，RENT基本没戏。当然你去租一个正规OFFICE，不能居住的例外

calois

LENNY_DONG 发表于 2013-5-14 23:24
对啊，我说了，是BUSINESS。

你是一个BUSINESS，还是只是一个ABN给人做事而已呢？

business，给一个公司做个IT项目，不是一个ABN的合同工。但是没有租正规的office。。。

lucyliu8472

好像可以抵一部分，比如电费（比如工作需要用电）但电费帐单是你名字吗？
房租按照楼上那个的，但你没有租约，这个手写的自己也可以制造啊。。晕

twins7

calois 发表于 2013-5-15 09:49
business，给一个公司做个IT项目，不是一个ABN的合同工。但是没有租正规的office。。。 ...

可以按照ATO的home office 来claim。

http://calculators.ato.gov.au/sc ... ffice.XR4&go=ok

LENNY_DONG

twins7 发表于 2013-5-15 21:02
可以按照ATO的home office 来claim。

http://calculators.ato.gov.au/scripts/axos/axos.asp?CONTEXT=&K ...

我只是来讨论的

我认为楼主是PSI

所以房租我认为不能报的。

Bailey

不是说有一个flat rate?

cycwong21

calois 发表于 2013-5-15 09:49
business，给一个公司做个IT项目，不是一个ABN的合同工。但是没有租正规的office。。。 ...

You just tried to confuse everyone.

If you are not ABN的合同工, that meant you most probably are employed as employee. You received wages constantly for the project you have developed. Then, you can not claim any rental expenses.

If you are ABN的合同工, you charged the company by using tax invoice. And you are in IT business, you would be most probably under PSI or PSB, then you still can not claim rental expenses in which you are living in. Unless you rent a commerical office in which you can not live in.

However, you are allowed to claim some home office expenses. For example, you worked about 20 hours at home every week, 48 weeks a year (52 weeks less 4 weeks annual leave). You can claim 20 hours x 48 weeks x $0.34 = $326.40

Or based on actual bills received from electricity and gas company (water was not included), total bills $1500. 20% used in business, you can claim $300. You should have a logbook (most of people did not do) and keep all power bills for five years.

   

calois

LENNY_DONG 发表于 2013-5-15 21:27
我只是来讨论的

我认为楼主是PSI

我做过PSI的test，不是PSI。给别的公司开发一个系统，这个系统开发完了，后期相关维护都还是要负责的。而且这个副业，我有fulltime的job。我可以确认的是我能够claim我的rent。但是租房没有合同，所以我不知道这个手写的receipt是否可以用。

calois

cycwong21 发表于 2013-5-15 21:37
You just tried to confuse everyone.

If you are not ABN的合同工, that meant you most probably are  ...

我真的不想confuse大家。我的情况很简单，就是用ABN搞了一个副业，但是确实属于business。然后我想claim我的房租。但是我租房没有合同，只有手写的receipt，所以想知道能不能用来当证据。

cycwong21

calois 发表于 2013-5-15 21:50
我真的不想confuse大家。我的情况很简单，就是用ABN搞了一个副业，但是确实属于business。然后我想claim ...

The answer is "no", but not because of you don't have the signed contract plus the hand writing receipts.

twins7

calois 发表于 2013-5-15 21:47
我做过PSI的test，不是PSI。给别的公司开发一个系统，这个系统开发完了，后期相关维护都还是要负责的。而 ...

后期维护很多IT contractor都要做的。关键是你有没有public liability insurance。也就是说系统出现问题导致的经济损失你负不负责。如果是，那你就不是psi，是psb。如果不负责，那你还是psi。

twins7

calois 发表于 2013-5-15 21:50
我真的不想confuse大家。我的情况很简单，就是用ABN搞了一个副业，但是确实属于business。然后我想claim ...

我觉得你还是按照work related的expense来claim靠谱一点。

calois

twins7 发表于 2013-5-15 21:58
后期维护很多IT contractor都要做的。关键是你有没有public liability insurance。也就是说系统出现问题 ...

好复杂啊，这个快把我绕晕了。。。没有合同说明出现经济损失我要负责。

LENNY_DONG

calois 发表于 2013-5-15 22:00
好复杂啊，这个快把我绕晕了。。。没有合同说明出现经济损失我要负责。 ...

Step 2 - Results test

Does your contract or arrangement for personal services work require you to achieve a specified result or outcome?

Yes and no tick boxes

Do you supply the tools or equipment (if any) necessary to do your work?

Yes and no tick boxes

Even if the task requires a result that could only be achieved by using the client's tools or equipment you can answer yes to this question if:

    there is no clause in the contract requiring you to provide the tools and equipment, and
    there is no expectation that you do so, having regard to the custom and practice in that industry.

Are you required to rectify defects in your work, or liable for the cost of rectifying defects?

Yes and no tick boxes

If you answered Yes to all questions in Step 2, you do not need to answer any more questions. You are a personal services business and are not affected by personal services income legislation.

If you answered No to any question in Step 2, go to Step 3.

LENNY_DONG

calois 发表于 2013-5-15 22:00
好复杂啊，这个快把我绕晕了。。。没有合同说明出现经济损失我要负责。 ...

ATO TEST其中一个。你说你过了TEST。这个就是决定你过不过的

ellepopo

LZ要冒这个险，被查的几率还是很大的，不如直接打电话给ATO问清楚

JohnnySu

If you genuinely use part of your house for work purposes. You can certainly claim that portion of the expenses.

JohnnySu

LENNY_DONG 发表于 2013-5-15 22:06
ATO TEST其中一个。你说你过了TEST。这个就是决定你过不过的

I have to say there is NO direct co-relation between whether someone's income is PSI and claiming home office expenses.

If someone uses part of the house for income producing purposes (i.e. either for work as an employee or contractor or for business) he can claim the expenses related to that income. This is simply a fundamental principle of the tax law.

LENNY_DONG

taxbreak 发表于 2013-5-16 09:45
I have to say there is NO direct co-relation between whether someone's income is PSI and claiming  ...

SO All the IT guy work at home as payg employee since employer let them choose work at office or home.

Based on your point, they can claim rent becoz income produce purpose.....


I am so shame as this point.

lee2267

LENNY_DONG 发表于 2013-5-16 10:20
SO All the IT guy work at home as payg employee since employer let them choose work at office or h ...

不用讨论了。都洗洗睡吧。。

LS更本就过不了 businss test。。只能PSI。。不能claim rent。。

但是home office 的 0.34 fix rate可以用用。。。

再说这个事情不是你我能决定的。。楼主的会计说行就行，不行也行。。楼主的会计说不行，行也的不行。。

melgrace

同意楼上