今天网上闲逛，看到ATO的ruling
http://law.ato.gov.au/atolaw/vie ... T2167/NAT/ATO/00001
要点是：如果你是自住房分租出去，房租是用来cover living expense而不是income nature的，就不需要交税
同样的，homestay的钱也是不需要交税的。
http://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2001381/00001
如果可以为您省一笔钱，就加分支持一下呗。
免责声明：以上仅仅是个人理解，不保证正确性，不构成税务和投资建议，本人对任何后果概不负责。
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homestay那个很多人都知道的。自住房分租都是地下进行的，，，自己不说谁知道
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关于这个，华人应该是认为从来就不用交税的吧
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税？什么是税
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水吧，不用浇水
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没想过要交！不管有没有这个规定都从来没想过！
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樓主亂說。根本不是這樣的。
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哎。。。。。。
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不要乱说话
就让他们偷着乐呗
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太長了，在哪一段說的。
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如果出租两个房间以上，则有income producing之嫌，那就没得免税。
要看原装法律case，那女人上庭赢官司的原因，因她有为学生做不少义务性的服务，像接送机场，文化交流，带学生去看澳洲风景区。因此，法官判决是domestic，而不是business income producing activity。
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我和我的小伙伴们也惊呆了，感觉不是楼主说的意思啊？大家看看：
Arms length letting of an identified part of a residence, e.g. a bedroom, with access to general living areas
9. This heading typifies a situation which is commonly encountered. A variety of arrangements may occur in situations of this nature. The rent payable may cover variable or running costs such as electricity, heating, etc. or the arrangements may require the tenant to pay, in addition to rent, a separate amount towards variable or running costs. The heading would also cover situations where board and lodging is provided.
10. The situations represented under this heading call for apportionment of expenditures incurred in respect of the residence to determine what amounts may be allowed as income tax deductions. Inevitably it will be a question for decision in each case. As a general approach apportionment should be made on a floor area basis, i.e. by reference to the floor area of the residence to which the tenant/lodger has sole occupancy together with a reasonable figure for access to the general living areas including garage and outdoor areas. If, for example, the tenant/lodger had sole occupation of one room in the residence and shared the general living areas equally with the owner/occupier, it would be appropriate to add one half of the floor area of the general living areas to the floor area of the room of sole occupancy in order to make the necessary apportionment. In some cases access to the general living area may be restricted to the kitchen, bathroom, a laundry - it would be necessary to restrict the reasonable figure for access to general living areas to those rooms.
11. Where the tenant/lodger, in addition to paying rent, or an amount for board and lodging, is required to make a separate contribution to specific variable or running costs such as electricity, heating, etc., the question arises whether the separate contribution is assessable income. On the basis that the separate contribution represents part of the reward of the owner of letting part of his residence, the amounts are considered to be assessable income. If the arrangements are such that the separate contribution is made on a precise sharing of costs basis the assessable income will be offset by allowable deductions. If the separate contribution is a fixed amount income tax deductions will be allowed for the part of the variable or running costs attributable to the tenant/lodger's use of the relevant facilities.
12. The approach to be followed in cases arising under this heading has been framed on the basis that the rent charged by the owner represents a normal commercial rent. If the amount charged is significantly less than the normal commercial rate, enquiries would be justified to ascertain the reason for the lower charge. The basis of apportionment in cases of this nature will be determined on the facts of each case having regard to the reason for the lower charge.
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模棱两可的东西多了
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很长，那句是重点？
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我觉得是11
我觉得这段的意思是说房租收入中用来Cover running cost的那一部分，不需要交税，不计入收入
请英语好的人们帮忙看看吧。。。。。。。。
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就是说，你要做好事，就不收税了
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On the basis that the separate contribution represents part of the reward of the owner of letting part of his residence, the amounts are considered to be assessable income. If the arrangements are such that the separate contribution is made on a precise sharing of costs basis the assessable income will be offset by allowable deductions.
1.楼主你的英文太烂了，不要误导大家了好不好
上文说share cost就不要交税，明显的就是电费3个人分摊。。。或者你租来的房子，找个人share房租两个人平摊就不算accessible income....就不要保税
2.但是自己买的房子，租给人家赚钱就是要交税的！！！！是accessible income!!
3.如果take 房子做2房东隔房间是有profit的也要交税(一般隔完房间，房租收入大于所交房租以及相关cost)，因为不是share cost!!!
4.case law要在前提一样或者相似的情况下好不好？不能抓住一点就以偏概全！！！
5.然后反向逻辑,税法讲究的是进有出，比如GST就有collectable/payable可以抵消(当然自住房是没有GST involved)。。赌博赚钱就不要交税，因为你输钱的时候也不可以抵税，因此避免你偷税。。。按照这个逻辑，买投资房positive gearing的人全部做成飞投资房就可以避税了。。。所以逻辑也不成立
6.有个朋友无聊的时候电话ATO验证过我的话说正确的。。。楼主你可以over了。。。
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HOMESTAY除了提供餐饭和RENT又有什么区别？
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我也惊呆了，税务局怎么这么大方了？
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表面上是这样理解的。不过有一定的范畴，最好咨询注册税务会计师以确认。 case by case
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我理解就是分租房子收的租金中，用来share bill的部分不用交税，有没有高人看看对不对？
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大哥 我怎么老无法跟你偶遇啊在上？
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不是经常交流吗？:o
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下次有好帖请点好友分享
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好几天没有看见你了
still on duty 否？
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好友分享怎么弄哦
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yes,thanks for your concern
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狗屎法官 ... 这明明就是在做生意呀!
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好像是新功能，下次我试试给你分享
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