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标题: 再请教一个关于投资房折旧的问题 [打印本页]

作者: chainray 时间: 26-9-2013 10:49
标题: 再请教一个关于投资房折旧的问题
对于投资房，有没有别的deduction，更折旧那样，自己不用直接掏钱，但最终能直接退税的？

谢谢大家了，问题可能比较傻

作者: planetkeeper 时间: 26-9-2013 11:05
新房才有折旧啊

作者: chainray 时间: 26-9-2013 13:12

planetkeeper 发表于 26-9-2013 10:05

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新房才有折旧啊

any investment property may do depreciation, but brand new property may get more

作者: MICHELLE07 时间: 26-9-2013 13:33

chainray 发表于 26-9-2013 12:12

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any investment property may do depreciation, but brand new property may get more

http://www.ato.gov.au/General/Pr ... ies-2012-13/?page=4

Could you read this and get back to us with some more specific questions?

Thanks.

作者: chainray 时间: 26-9-2013 13:47

MICHELLE07 发表于 26-9-2013 12:33

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http://www.ato.gov.au/General/Property/In-detail/Rental-properties/Rental-properties-2012-13/?pa ...

its actually not about the depreciating asset, but the property itself

like depreciation on Plant and Equipment or depreciation on Building Allowance ?

that may reduce my taxable income without my paying some 'real' extra?

作者: MICHELLE07 时间: 26-9-2013 16:22
本帖最后由格菲于 13-10-2013 21:13 编辑

chainray 发表于 26-9-2013 12:47

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its actually not about the depreciating asset, but the property itself

like depreciation on Pla ...

是问房屋本身折旧能否抵税？
是的，能。

投资房费用分两大类：

1. 即时可抵（interest on loan, 地税，物业费，修缮，广告费等）

2. 跨年计算（bowrrowing expenses，大宗资产比如家具窗帘折旧，资本折旧）
这里的资本折旧就是建筑物的价值，买来的时候就已经支付了，不是后来额外支付的，地价是不能折旧的，如果不是新建房，需要评估核算分出土地价值和建筑物价值。

你仔细读一下我提供的链接，信息很全。

注意：已经抵扣过的折旧将来卖房时要＂吐＂出来。

Capital works deductions

You can deduct certain kinds of construction expenditure. In the case of residential rental properties, the deductions would generally be spread over a period of 25 or 40 years. These are referred to as capital works deductions. Your total capital works deductions cannot exceed the construction expenditure. No deduction is available until the construction is complete.

Deductions based on construction expenditure apply to capital works such as:

a building or an extension, for example, adding a room, garage, patio or pergola
alterations, such as removing or adding an internal wall
structural improvements to the property, for example, adding a gazebo, carport, sealed driveway, retaining wall or fence.

You can only claim deductions for the period during the year that the property is rented or is available for rent.

作者: MICHELLE07 时间: 26-9-2013 16:26

chainray 发表于 26-9-2013 12:47

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its actually not about the depreciating asset, but the property itself

like depreciation on Pla ...

我看你问题挺多挺具体的，但不特殊，ATO网站上的信息就能解答你的疑问，不需要PRIVATE RULING。
你可以自己先读一读。

作者: chainray 时间: 26-9-2013 16:30

MICHELLE07 发表于 26-9-2013 15:26

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我看你问题挺多挺具体的，但不特殊，ATO网站上的信息就能解答你的疑问，不需要PRIVATE RULING。
你可以自 ...

thanks for your information

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