家里如果有多余的房间，听说租给homestay不用报税，这homestay 可以是只包住，水电，不包吃的吗?还是要去中介注册才算?
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你要是就分租一间的话，没人管你，就像现金收入一样
要是专门做这个就难说了
另外也有人保税的，还可以按比例deduct 利息，council fee，水电
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你那只是分租。。。
homestay是吃喝拉撒都包地。。。
是生意，就要报tax地。。。但homestay个人觉得是亏本生意。。。真的。。。还要给tax。。。不划算呀。。。
你要想好了，现在homestay地都是大爷。。。你有力气伺候吗。。。
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同意楼上说的，全包的话很麻烦，自己受很多限制，假如租给学生，不包吃，那会方便很多，但这不知算不算homestay?
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这个只是分租而已。
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不知ato 有没有homestay的定义，一定要包吃吗？有些网站好像有不同标准的，收费不一样。
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我也听说HOMESTAY是免税的，第一次听说的时候还很吃惊。
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怎么可能不用交税？ATO又不傻
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是吗，要交税吗？？我以前有个TX家里有3个HOMESTAY，她说不用交税。
而且如果交税的话这怎么算啊？你是包吃的，你的成本是怎么扣除的？
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她逃税不等于她做的对啊
按比例算个大概就行了。
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2个以上要申报。
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能给个税务局的链接吗？
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是真的不用报税，但三个以上不确定。所以觉得很好，明证言顺收钱。
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请问你找会计师报的税吗？他们没有说应该怎样?会不会是要告诉ato，但收入不用交，不算
income.
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mark.
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不交税 不一定是不报税， 亏了也不交税哈
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要包饭啊。主要就是包给他们做3餐。不然怎么能收的比出租单间多很多呢。
是否报税，看您所在的地区吧。
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现在伺候这些90后00后小祖宗们。。楼主要做好心理准备。。
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一个Homestay是免税的。第二个好像有时间上的限制,第三个肯定是要加税的。
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这个，我估计报税的都报成了负扣税
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抵掉食品、水、电、利息、家具、房屋维修、折旧。。。。。。税务局还得给你倒找钱呢，划算！
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是否应该说是报税而不用交税，有没有会计报税的同学上来说说？
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这个帖子挂这么多天了，ato 网站上搜'homestay' 答案就出来：
Issue
Is an amount received by a taxpayer with regard to a student who is boarding with them under a homestay arrangement, assessable under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997)?
Decision
No, the amount received by a taxpayer with regard to a student who is boarding with them under a homestay arrangement is not assessable under section 6-5 of the ITAA 1997.
http://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2001381/00001
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不上税是指department of education指定的，费用经过学校同意的，不以挣钱为目的的homestay
Is an amount received by a taxpayer with regard to a student who is boarding with them under a homestay arrangement, assessable under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997)?
Decision
No, the amount received by a taxpayer with regard to a student who is boarding with them under a homestay arrangement is not assessable under section 6-5 of the ITAA 1997.
Facts
The taxpayer boards a student in their home under a homestay arrangement organised by the Department of Education.
The taxpayer intends to board one or two students at any time.
The amounts paid to the taxpayer to board the homestay student are used to pay all of the household expenses of the student (food, phone, electricity etc).
There may be a negligible amount of surplus money after expenses in any particular week.
Reasons for Decision
The term 'homestay' is used to describe accommodation provided to local and overseas students studying or training at Australian universities or other educational institutions.
Under a homestay arrangement, students live with the host family in their home. They are usually provided with their own room and have access to other household facilities. Main meals are provided by the host family. They may also have their laundry and ironing done, and provided with occasional transport. They may be required to help out with household chores and keep their room clean.
Housing officers at the educational institution determine how much is paid to the host family. The payments are designed to cover the costs to the host family of supplying food, utilities, and other minor expenses of the student.
Section 6-5 of the ITAA 1997 provides that the assessable income of an Australian resident includes all ordinary income derived directly or indirectly from all sources.
Rental income is normally regarded as ordinary income and therefore forms part of the taxpayer's assessable income. However, where there is a non-commercial or domestic arrangement, amounts paid for board or lodging do not give rise to the derivation of assessable income ( FC of T v. Groser 82 ATC 4478; 13 ATR 445).
Taxation Ruling IT 2167 considers the consequences of different rental income producing situations. Paragraph 18 of IT 2167 states that:
'Situations arise where the owner of a residence permits persons to share the residence on the basis that all the occupants, including the owner, bear an appropriate proportion of the costs actually incurred on food, electricity etc. Arrangements of this nature are not considered to confer any benefit on the owner. There is no assessable income and the question of allowable deductions does not arise.'
Amounts received under the homestay arrangement are determined by the educational institution to cover the expenses of accommodating the student in the home. The amount of the payment is set with regard to the normal cost of supplying food, utilities and overheads for the student. These rates are not regarded as true commercial rates and there is no built in benefit component to the taxpayer for the use of parts of the house. While there might be some surplus on occasions to the home owner, these amounts will generally be small having regard to the expenditure incurred.
The amounts received by the taxpayer are made in relation to a non-commercial or domestic arrangement and are therefore not assessable income under section 6-5 of the ITAA 1997.
Date of decision: 14 September 2001
Legislative References:
Income Tax Assessment Act 1997
section 6-5
Case References:
FC of T v. Groser
82 ATC 4478
13 ATR 445
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学习啦！
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听说是不用报税，但是ato 这一大段英文看着头疼。
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Mark。明白了， 最多2个HOMESTAY,
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Amounts received under the homestay arrangement are determined by the educational institution to cover the expenses of accommodating the student in the home. The amount of the payment is set with regard to the normal cost of supplying food, utilities and overheads for the student. These rates are not regarded as true commercial rates and there is no built in benefit component to the taxpayer for the use of parts of the house. While there might be some surplus on occasions to the home owner, these amounts will generally be small having regard to the expenditure incurred.
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