ATO说,不可以
https://www.ato.gov.au/general/p ... nd-travel-expenses/
Rental properties and travel expenses
If you have a residential rental property, you may not be able to claim a deduction for travel expenses related to this property.
Travel expenses include the costs you incur on car expenses, airfare, taxi, hire car, public transport, accommodation and meals to:
inspect, maintain or collect rent for your rental property
travel to any other place as long as it is associated with earning rental income from your existing rental property (for example, visiting your real estate agent to discuss about your current rental property).
意思是说,我如果作为一个投资者,travel去修水管的travel费用是不可以报销的,但是修水管本身的费用是可以报销的
但是如果我是一个房屋出租中介或者以下提到的五个entities,那么我就可以claim travel expense。
In the business of letting rental properties
You can claim your travel expenses if you are in the business of letting rental properties. Generally, owning one or several rental properties will not be considered being in the business of letting rental properties.
If you are an individual and you receive income from letting property to a tenant, or multiple tenants, you are not typically carrying on a business of letting rental properties. Generally, we consider your activities are a form of investment rather than a business, so you can't claim deductions for travel expenses.
Entities that can claim travel expenses
You can claim travel expenses, if you're a:
corporate tax entity
superannuation plan that is not a self-managed superannuation fund
public unit trust
managed investment trust
unit trust or a partnership, where all of the members are entities of a type listed above.
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