关于投资房的基础知识，贷款，资金管理等内容老妖已经很精辟地介绍过了，想知道更多情况，请参考 新足迹 » 投资理财 » 地产投资 黑山老妖的精华贴。俺只是从税务的角度来做个分析，仅供参考。没考虑到的，不正确的，欢迎大家补充修改。
免责声明：本人不是Registered Tax Agent, 以上的评论只是个人的一些想法，不构成任何税务建议。请咨询会计师，注册税务代理后，才决定自己税收的问题。
投资房是澳洲华人很喜欢的投资方式，当你买好第一个房，收入到一定程度以后，最普遍的减税方法就是负扣税(Negative Gearing),而用Investment Properties / Rental Properties 来做negative gearing也是最常见的。
那哪些费用对一个投资房来说是可以做扣税的, 让我们逐一地分析。
- Advertising for tenants (招租广告费) - 不管是你直接给广告公司付的，或是中介垫的，你再补还的，都可以扣税。
- Body corporate fees (也称strata management fees, 物业管理费) - 每季度给的，一般都可以扣税。Strata-body corporate is a perodic contribution towards the ongoing administration and general upkeep of the property, is deudctible under s8-1. A special contribution towards revenue in nature, such as repairs and maintenance is also deductible. 但是如果Strata is relation to capital improvement, it is not duductibe but may form part of the cost base for the property.
- Borrowing expenses
- Cleaning (清理打扫费)- 洗地毯，扔垃圾的费用一般可以扣税。
- Council rates - 地方政府的管理费，The payment of rates to a local council for the provision of services, such as garbage collection, street sweeping, public lighting and local street maintenance, will constitute a deductible expense。
值得注意的是，当屋主把投资房卖的时候，新的屋主把原屋主之前预付的councile rates, strata 和水费在settlement的时候，补给了原屋主，而原屋主在报税的时候以扣税了，那这些补还必须作为收入报税。
- Capital allowances (depreciation on plant)
- Gardening/lawn mowing
请人给投资房割草，修花园的费油一般可以扣税。
- Insurance 保险费
一般都可以扣税，this is true irrespective of whether the category of insurance relates to a loss of capital or a loss of income. Categories of insurance for which premiums will be deductible include:
• fire and theft of building contents
• destruction of building or improvements
• public liability and
• loss of profits.
- Interest on loans - 银行贷款的利息。
- Land tax -
- Legal fees
- Pest control - 害虫防治的费用，如白蚁。
- Property agent fees/commission - 中介跟租房有关的费用
- Repairs and maintenance - 维护和修理费。
- Capital works deductions (special building write-off)
- Travel expenses
- Water charges - 水费，澳洲租房一般包括水费。
- Sundry rental expenses - 零碎的杂费，如邮寄费，适当的电话费，和做投资房记录的文具费。
[ 本帖最后由 Artcore 于 2008-6-15 14:12 编辑 ] |
