小弟刚settle一旧house，现在打算装修一下然后出租。
请问各位大神空房期间付的利息以及装修的费用可以用来作为投资的负扣税吗？
分分伺候！
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装修应该不可以吧。
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是投资期间的装修，为啥不行啊？
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装修费用可以后期去算折旧，但是不能直接报
利息可以
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如果意图是出租，利息可以马上开始抵扣。 Initial repair一般算capital需要折旧。但看金额和什么性质的装修了。
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按照ATO的说法，买到房子后第一次出租合同签之前的利息是不能抵扣的。后面的两个租客间的空窗期是可以抵扣的。
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楼上正解。贷款利息必须从是能够出租那天开始计算。
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On a general term, interest on the loan to acquire the property will be deductible for the full income year if your intentions are directed towards the gaining or producing of assessable income through deriving future rental income. The nexus with income producing purpose is not lost even if no income was derived for the period of renovations.
According to the Steele's case and Para 9 of TR 2004/4, you can potentially claim the interest expenses and other holding costs for the period between purchase of the property up to the point where the building is renovated and starts being used to derive rental income.
However, if the renovation becomes dormant, interest would not be deductible during that period and would only become deductible once active steps are being taken to derive assessable rental income (Para 36 of TR 2004/4).
Also if you intend to sell the property after the renovation is completed, then it is likely that the deductions may be denied. They will be part of the cost base of the property.
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这个说法不对, 你再仔细了解一下
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时间长短有说法吗？装几个浴室能扣税嘛？
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当时我也觉得不应该，后来会计给我看了ato的条款。不过不排除我的会计比较古板，不愿灵活处理。
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不是灵不灵活问题.
按规定,即使一块空地,如果意图是要建房出租的话,利息从第一天开始就可以抵扣.
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装浴室肯定要折旧. 别说是出租之前的装修,即使是正在出租时装的也很明显是capital 要折旧的.
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可以，灵活一点。
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空置期长短有要求吗？感谢回复！
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如果是想装个Granny flat，然后分两套出租呢？
这种情况装修的费用和空房期间的利息可以作负扣税吗？
谢谢
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