如果我收的房租低于市场价,比如$150每周,而我实际支付的费用(贷款利息,折旧,水电,物业, council rat ...
非市场价租给关联方,费用只能claim到最多相当于租金收入,不能“制造”损失。
Generally, a deduction can be claimed for rental property expenses
up to the amount of rental income received from this
type of non-commercial arrangement. From ATO Rental Property 2013 Page 8
Your main residence (your home) is generally exempt from capital gains tax (CGT). However, you cannot usually obtain the full main residence exemption if you:
acquired your dwelling on or after 20 September 1985 and used it as your main residence, and
used any part of it to produce income during all or part of the period you owned it