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Three Issues:
1. Is the rental income assessable ? Who will be assessed
2. What deductions can you claim?
3. Are there any Capital Gains Tax Issues in the future when you sell your home?
You are the owner of the house and as you intend to rent out a proportion of your home, the rental income is your assessable income, nothing to do with your parents. However, if you provide "home stay" to the tenant, this will be exempted from tax.
Since your home is partly used as a rental property, you will be entitled to claim that proportion of rental income expenses for such things as council rates, insurance and loan interest. You will also be entitled to claim a proportion of expenses which are deductible over a number of years, such as borrowing costs and decline in value of depreciating assets.
However when you sell your home in the future, you will have capital gains tax liability. You would be eligible for a partial exemption from CGT, based on the proportion of your home you intend to rent out and the period of time rented in comparison to the total ownership period.
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作业来了，新鲜出炉 (2006-2-13) goldenapple 
发表于 2014-6-2 21:38
