如题。费用基数的第三项拥有成本中包括利息，那么在CGT资产拥有期内所有贷款的利息（之前未报扣税的那部分）都可以包含进去吗？
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呵呵，看来是嫌分少，要不这么一个小问题怎么居然把各位资深会计全问憋了。
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是的.
不是嫌分少,而是都和你的头像一样,觉觉去了了~~~
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The cost base of a CGT asset may consist of up to five elements.
The third element of the cost base may include interest on money borrowed to acquire an asset, costs of maintaining, repairing and insuring an asset, rates and land tax, interest on money borrowed to refinance the money borrowed to acquire an asset, and interest on any money borrowed to finance capital expenditure incurred to increase an asset's value.
However, the following conditions must be satisfied before an interest expense can be included in the third element of the cost base:
interest expenditure is excluded from the cost base if it has been claimed or can be claimed as a tax deduction, and
third element costs can only be included in the cost base of an asset if you acquired the asset after 20 August 1991.
More importantly, the interest component can only be included in the cost base if the sale of the CGT asset results in a capital gain. If you do not make a capital gain, you need the asset's reduced cost base to work out whether you have made a capital loss.
The reduced cost base of a CGT asset has the same five elements as the cost base, except for the third element. In other words, you cannot include the interest expense in your third element costs if you make a capital loss.
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多谢回复。网上有一篇Eddie Chung 的文章和你的说法差不多呢。还有一个问题，既然利息可以，Body Corporate Fee是不是也可以算进这一类呢？
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strata 是running cost，不算入cost base的
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想问一下，卖房财政年度以前已经claim过的ownership costs like rate, land tax, repair/maintenance是否还能算入cost base？
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不可以的
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