澳洲关于房租抵税问题,咨询会计后的答案

在澳大利亚税务





我发现这个激烈讨论的问题点是我没有把事情表达清楚。我不是合同工,没有通过ABN接收工资。我ABN的收入是因为有一家公司要做一个内部系统,然后我给了proposal,最后对方公司选择了我的proposal。之后我就用业余时间,在我出租的房子里,用我自己的设备为这个公司做这个内部系统,然后产生了income。我一直都认为是business不是PSI。发现这里众说纷纭,结论还是找个会计吧!

今天问了会计,会计说房租可以抵税,但是这个房子必须只用来办公的,不能有自己的私人物品。。。

评论
我也想学习学习

评论
RENT IS FOR YOUR LIVING SPENDING? THEN NEED CAREFULLY CONSIDER YOUR EXPENSE CLAIM.

NEED LOT OF SPACE FOR STOCK STORAGE? MAYBE YOU CAN PORTION THE RENT YOU CAN CLAIM

IF YOU JUST COMPUTER IT GUY, EVEN YOU WORK AT HOME YOU RENT, YOU CAN NOT CLAIM RENT IN THIS EXAMPLE.

评论



评论

确定NSW不给退的?NSW的ato里面有这么一段话:(想发link的可是权限不够啊 )
If you operate your business in full or in part from home, you may be able to claim a deduction for:
occupancy expenses, such as rent, mortgage interest, rates, land taxes and house insurance premiums
running expenses, such as phone rental and business calls, internet fees, depreciation of office furniture and equipment, and any additional heating, cooling, lighting and cleaning expenses.



评论

1.. ATO 不分 nsw 还是vic的。。。联邦法律来着
2。。如果是psi ,pse  生意。。。不可以抵扣rent
3。。请自行咨询会计把。。。

评论

有推荐的会计吗?

评论
可以地一部分

评论

坛子里的syd的会计不熟。。。 猫本的一堆。。。

评论

对啊,我说了,是BUSINESS。

你是一个BUSINESS,还是只是一个ABN给人做事而已呢?

如果你是卖东西的,肯定是BUSINESS

白天例子也讲过了

如果是做COMPUTER 服务的话,RENT基本没戏。当然你去租一个正规OFFICE,不能居住的例外

评论

business,给一个公司做个IT项目,不是一个ABN的合同工。但是没有租正规的office。。。

评论
好像可以抵一部分,比如电费(比如工作需要用电)但电费帐单是你名字吗?
房租按照楼上那个的,但你没有租约,这个手写的自己也可以制造啊。。晕

评论

可以按照ATO的home office 来claim。

http://calculators.ato.gov.au/sc ... ffice.XR4&go=ok

评论

我只是来讨论的

我认为楼主是PSI

所以房租我认为不能报的。

评论
不是说有一个flat rate?

评论


You just tried to confuse everyone.

If you are not ABN的合同工, that meant you most probably are employed as employee. You received wages constantly for the project you have developed. Then, you can not claim any rental expenses.

If you are ABN的合同工, you charged the company by using tax invoice. And you are in IT business, you would be most probably under PSI or PSB, then you still can not claim rental expenses in which you are living in. Unless you rent a commerical office in which you can not live in.

However, you are allowed to claim some home office expenses. For example, you worked about 20 hours at home every week, 48 weeks a year (52 weeks less 4 weeks annual leave). You can claim 20 hours x 48 weeks x $0.34 = $326.40

Or based on actual bills received from electricity and gas company (water was not included), total bills $1500. 20% used in business, you can claim $300. You should have a logbook (most of people did not do) and keep all power bills for five years.

   

评论

我做过PSI的test,不是PSI。给别的公司开发一个系统,这个系统开发完了,后期相关维护都还是要负责的。而且这个副业,我有fulltime的job。我可以确认的是我能够claim我的rent。但是租房没有合同,所以我不知道这个手写的receipt是否可以用。

评论

我真的不想confuse大家。我的情况很简单,就是用ABN搞了一个副业,但是确实属于business。然后我想claim我的房租。但是我租房没有合同,只有手写的receipt,所以想知道能不能用来当证据。

评论


The answer is "no", but not because of you don't have the signed contract plus the hand writing receipts.

评论

后期维护很多IT contractor都要做的。关键是你有没有public liability insurance。也就是说系统出现问题导致的经济损失你负不负责。如果是,那你就不是psi,是psb。如果不负责,那你还是psi。

评论

我觉得你还是按照work related的expense来claim靠谱一点。

评论

好复杂啊,这个快把我绕晕了。。。没有合同说明出现经济损失我要负责。

评论


Step 2 - Results test

Does your contract or arrangement for personal services work require you to achieve a specified result or outcome?

Yes and no tick boxes

Do you supply the tools or equipment (if any) necessary to do your work?

Yes and no tick boxes

Even if the task requires a result that could only be achieved by using the client's tools or equipment you can answer yes to this question if:

    there is no clause in the contract requiring you to provide the tools and equipment, and
    there is no expectation that you do so, having regard to the custom and practice in that industry.

Are you required to rectify defects in your work, or liable for the cost of rectifying defects?

Yes and no tick boxes

If you answered Yes to all questions in Step 2, you do not need to answer any more questions. You are a personal services business and are not affected by personal services income legislation.

If you answered No to any question in Step 2, go to Step 3.

评论

ATO TEST其中一个。你说你过了TEST。这个就是决定你过不过的

评论
LZ要冒这个险,被查的几率还是很大的,不如直接打电话给ATO问清楚

评论
If you genuinely use part of your house for work purposes. You can certainly claim that portion of the expenses.

评论


I have to say there is NO direct co-relation between whether someone's income is PSI and claiming home office expenses.

If someone uses part of the house for income producing purposes (i.e. either for work as an employee or contractor or for business) he can claim the expenses related to that income. This is simply a fundamental principle of the tax law.

评论

SO All the IT guy work at home as payg employee since employer let them choose work at office or home.

Based on your point, they can claim rent becoz income produce purpose.....


I am so shame as this point.

评论


不用讨论了。都洗洗睡吧。。

LS更本就过不了 businss test。。只能PSI。。不能claim rent。。

但是home office 的 0.34 fix rate可以用用。。。

再说这个事情不是你我能决定的。。楼主的会计说行就行,不行也行。。楼主的会计说不行,行也的不行。。

评论
同意楼上
澳洲中文论坛热点
悉尼部份城铁将封闭一年,华人区受影响!只能乘巴士(组图)
据《逐日电讯报》报导,从明年年中开始,因为从Bankstown和Sydenham的城铁将因Metro South West革新名目而
联邦政客们具有多少房产?
据本月早些时分报导,绿党副首领、参议员Mehreen Faruqi已获准在Port Macquarie联系其房产并建造三栋投资联

税务

税务

父母国内的退休金在澳洲还要被收税么?

澳大利亚理论上退休金也算收入 但是研究了下中澳之间好像也有treaty http://www.austlii.edu.au/au/other/dfat/treaties/1990/45.html Article 18 Pensions Subject to the provisions of paragraph (2) of Article 19, pensions paid to a re ...

税务

朋友转钱给我大额,有风险吗

澳大利亚一朋友打算卖一套小房子,到手有大概小几十个想换成RMB,那正好我也需要澳币,想着说那我们就互换下,想着这中间有什么风险? 可能朋友卖的这套房还是亏损的,也不太需要交cap ...

税务

请问报税时medicare levy 怎么算?

澳大利亚rt,家庭退税2大2小的。 多谢回复,我们家2大一小有私报。小小娃没有。这样的情况请问medicare levy 怎么计算? 多谢! 评论 很简单,taxable income不低于$23,226的话,taxable income的的2%。 评论 ...

税务

在本地没有收入的父母需要申请税号吗?

澳大利亚父母有PR没收入,这种情况下必须申请税号吗?谢谢。 评论 应该不用吧 评论 同问,如果有存款,就有利息,是不是也要缴税,那么就要税号。不知我的理解对吗? 评论 对! 评论 沒有 ...

税务

1993年买的房子,现在如何证明自住豁免CGT?

澳大利亚我有一套1993年购买的自住房,最初自住了半年,之后将其转为投资房出租了5年,随后又恢复自住(适用于6年法则)。然而,由于时间久远,当年的材料并不齐全,目前只剩下零散的几 ...

税务

国内房产血亏两百万,可否申报capital loss

澳大利亚这几个月把国内房产清仓了,总共赔了两百万人民币,明年报税时是不是可以申报capital loss 国内买房时已经是澳洲citizen。 10月15日更新 刚才花了400刀咨询了会计师(包括其他一些税务 ...

税务

请教个人海外收入报税问题

澳大利亚个人收入一直比较单一所以没有用过会计,因为年初刚好从原来工作离职回国休假,国内朋友有一份不错的工作机会就做了半年,因为刚好是澳洲和国内各工作了半年,我在网上自己报 ...

税务

Mygov账户里养老金信息

澳大利亚4月份的时候换了养老金到HostPlus,但直到现在mygov里养老金信息都显示余额是0,知道我转到了HostPlus,但显示not reported 问了HostPlus,说他们定期都会update ATO,这个是ATO的问题,还说一般 ...

税务

Concessional contribution

澳大利亚自己交了2万【税后】到super。 【可能称为personal super contributions更恰当】 现在super里显示就是2万。 报税时,ATO已经在Deduction/Personal Super Contribution里填好了。也是2万。 这个正常吗? 评 ...

税务

请教几个报税的小白问题

澳大利亚请教几个报税的小白问题 出售ETF获得的capital gain是填在Managed fund and trust distributions下面的Capital gains那里,还是填在Capital gains or losses那里。看ato网站解释说前者是指fund distribution has ca ...

税务

換自住房的時候是不是賣了比較好?

澳大利亚最近剛買了一間房子當自住. 在考慮目前的自住房是要賣了還是轉投資房好. 假設在貸款還完的情況下 (沒有利息當 negative gearing). 我的理解是假設自住房2014年 100 萬買, 2024 年漲到 150 萬 ...

税务

收到银行邮件要求confirm tax residency

澳大利亚大家好, 收到NAB银行邮件要求confirm tax residency, 问我这个问题:Are you a redsident of any other country for tax purpose? 请问: 我是否需要声明说我在中国是a redsident for tax purpose?, 如果声明了的话会不会 ...

税务

错误pre filled信息,被税局气到

澳大利亚etax里发现一条pre filled信息,在business里有一笔60多万payment来自suncrop 我没有business,也没收到钱。联系税局让我找Suncorp修改 suncorp回复说他们没有report这个payments,没法修改。税局可以改 ...