自住房贷款90% 付了LMI自住了18个月，转成投资房后2个月refinance到另外一家银行贷款80%. LMI是否可以按amount/20*2抵税？
目前还没refinance，只是预先算一算损失多少银子再决定转与不转。
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A lenders mortgage insurance (LMI) premium is not deductible under section 8-1 of the ITAA 1997.
However, section 25-25 of the ITAA 1997 states that you can deduct expenditure you incur for borrowing money to the extent that you use the borrowed money for the purpose of producing assessable income. As you are required to take out lenders mortgage protection insurance as a condition of getting finance approval the cost of the insurance is a borrowing cost.
If the total borrowing costs exceed $100, the deduction is spread over the period of the loan or 5 years - whichever is the shorter period.
You will also need to apportion the deduction because the property was not income producing for the first 18 months.
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