想买个楼花，从银行top up出来10%的deposit，请问产生的利息能在当年抵税吗？
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应该是不可以的，因为你的房子还不available for rent.
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可以
但是最好SPLIT LOAN出来
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因为deposit放在trust account,是有利息收入，是不是报税的时候，应该填在property 里面，一个利息收入，一个利息支出阿？
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那如果因为10%付了半年没拿到利息，楼花直接卖的时候能把这部分算在cost base里吗？
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你的问题有点混淆了吧
如果不是楼花，2手房产生的是房租，房租抵扣10%产生利息
如果是楼花，就是利息支出抵没收入，纯利息NG. 这部分亏损抵扣
按你说法是抵扣两次了
投资房亏损一次，卖的时候一次
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问题没问清楚可能。。其实我想问的跟楼主的问题没关系。
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你在调侃。。。
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是否说我没挣到钱税务局就要负责？
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楼花是在楼没有建好就要付的，这个时候房子还不available for rent，不能rent就应该不能claim deduct，然后这部分利息就放到Cost Base里面以后卖楼的时候一起算？
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如果楼花是准备出租用途的，利息可以马上抵税。
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intend to rent out qualify as rental property
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谢谢
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Mate, I am sorry but I have to point out that intend to rent is not 100% accurate, it supposes to be made available for renting qualifies as rental properties.
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check master tax guide.
example over there about intension purpose
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I agree with you.
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大同小异，买地建投资房。
别的不说了
Are you entitled to a deduction for interest on a loan, taken out to purchase a vacant block of land held for future income producing purposes?
Taxpayer is about to purchase a vacant block of land.
They will borrow an amount to fund the purchase.
Construction of a house will begin on the land as soon as council approval is received.
As soon as the property is completed the property will be available for rent.
It has always been your intention to have the land and house as a rental property for income producing purposes.
A deduction is allowable for expenses incurred in gaining or producing assessable income, provided those expenses are not capital, private or domestic in nature.
In Steele’s Case, the High Court considered the deductibility of interest expense incurred on borrowings to purchase land intended to be developed for income production. Taxation Ruling TR 2000/17, in considering the above decision, concludes that interest incurred in a period prior to the derivation of relevant assessable income will be incurred in gaining or producing the assessable income in the following circumstances:
· the interest is not incurred “too soon”, is not preliminary to the income earning activities and is not a prelude to those activities;
· the interest is not private or domestic;
· the period of interest outgoings prior to the derivation of relevant assessable income is not so long, taking into account the kind of income earning activities involved, that the necessary connection between outgoings and assessable income is lost;
· the interest is incurred with one end in view, the gaining or producing of assessable income;
· continuing efforts are undertaken in pursuit of that end.
In this case, the interest expenses on borrowed funds used to acquire land that will be solely used in income producing operations. As your intention throughout is to build an income producing building and there is no private or domestic purpose for holding the property. And the length of time between purchase of the property and commencement of construction is not considered to have been so long that the necessary connection between outgoings and the assessable income is not lost. You would be entitled to a deduction for the interest expense under section 8-1 of the tax act.
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那请教下，这种利息如果可以抵扣的话放在哪一项下抵扣呢？如果是rental property schedule的话，租金和其它费用什么都没有，整张表只放这一个利息好像很奇怪。放在别的项目下也说不过去，难道放在其他可抵扣项目吗？
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单独做个投资房的报税
只报利息
但是你要明确怎么算出来
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Mate, I understand this is where you are coming from and I agree with what you quoted, you are explaining the interest deductibility, I am only saying what you said about intend to rent out qualify as rental property was not 100% correct. but I am doubting the interest deductibility side of thing.
Anyway, no point of arguing this, but just pointing it out.
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好复杂。大神们啊
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TAX MASTER GUIDE上基本上都是以INTENTION 为主的。
买地建房也是
大家不同意见也没事
但是这个是我对于投资房抵扣的理解
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比较糨糊的人来了： 问客户，你想抵扣利息？ 有可能将来被audit 哦。。你要打算支付audit 费用么？
什么？ 不愿意 ？ 那去买audit insurance 吧？ 什么 ？ 不愿意买？ 那我不建议你抵扣利息。。
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我家税务比较复杂，所以有用税务大律师。下午问了他一下，他明确说利息不可以抵扣，晚上会发给我详细解释。
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例子我已经贴出来，你上面可以读一下。
当年上过HIGH COURT，案例号码GOOGLE应该可以找到
COURT否决了ATO的决定，认为可以抵扣。。。
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你想干撒
卖保险？你有RG146吗
赶快去读
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律师在电话里讲的意思是买off plan apartment和买土地开发是很不同的，因为10%的定金交到开发商的信托账户里只是secure一个买房的机会，楼花的合同有sunset clause，和买不可逆转的土地合同不一样。他说晚上让助手把案例给我发过来。
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买地也不是马上可以SETTLE
买地首付不是去开发商信托账户？
很多要等一年
难道不是SECURE一块地的机会？
UNTITLE LAND不是楼花一种？
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关注，我也一直没找到这个问题的准确答案。觉得LENNY_DONG的例子有道理，但如果ATO找麻烦也是个头痛的事情。
jhjhjhjhjh，等待你的律师提供的细节，先谢谢了！
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刚到家，看到了律师发过来的东西。你说的是对的，利息可以抵扣。我没有说清楚，我家的楼花的10%是用bank guarantee买的，每半年付出去的是费用不是利息，这个是不可以抵扣的。
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