|
最近在研究ato网站上有关投资房退税的问题，有了很多新发现。简单概括几条如下，建议感兴趣的同学去网站仔细研究。 1 stamp duty在ACT好像是可以作为lease document expense来退税的，而且是立即退税，这是我的最大发现，详情可见http://www.ato.gov.au/Individual ... m&page=8&H8 Lease document expenses The costs of preparing and registering a lease and the cost of stamp duty on a lease are deductible to the extent that you have used, or will use, the property to produce income. This includes any such costs associated with an assignment or surrender of a lease. For example, freehold title cannot be obtained for properties in the Australian Capital Territory (ACT). They are commonly acquired under a 99-year crown lease. Therefore, stamp duty, preparation and registration costs you incur on the lease of an ACT property are deductible to the extent that you use the property as a rental property. 2 Borrowing cost分5年（或homeloan period, if shorter）退税,而不是立即退税（当年全退） 3 Capital works deduction 如果你自己做的improvement,材料等费用也是可以按每年2.5%退税的，只要你有发票，并不需要专职机构评估，这也适用于其它项目 4 即使你不再继续出租房子了，租期结束后某些维修的费用仍可在当年退税 |
