想买个地,再花10个月造个投资房,会找银行贷2个loan,一个买地的loan,一个造房的loan。
请问,
1)房子造好之前的10个月里,买地的loan产生的利息是否可以抵税?
2) 房子造好之前的10个月里,造房的loan产生的利息是否可以抵税?
我查了一下ATO,是这样的
What can you claim
You can claim the interest charged on the loan you used to:
purchase a rental property
purchase a depreciating asset for the rental property (for example, to purchase an air conditioner for the rental property)
make repairs to the rental property (for example, roof repairs due to storm damage)
finance renovations on the rental property, which is currently rented out, or which you intend to rent out (for example, to add a deck to the rear of the rental property)
purchase land on which to build a rental property.
You can also claim interest you have pre-paid up to 12 months in advance.
What are you unable to claim
You cannot claim interest:
you incur after you start using the rental property for private purposes
on the portion of the loan you use for private purposes (for example, money you use to purchase a new car or invest in a super fund)
on a loan you used to buy a new home if you do not use the new home to produce income.
注意上面underline的话,是否意味着可以买地的loan产生的利息是可以报的。
我问了一下我的tax account, 答案是不能报,因为还没有rental income产生,所以都不能报。
请问有经验的能否指教一下? 多谢,加分
评论
确定地和建房的贷款可在不同的银行吗?银行只能拿地做为抵押,所以建筑贷款没法在不同的银行。你的会计师对的,没有租金收入前是不能Claim的。
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关键是建房的用途。如果你的意图是等房子建好以后用于出租,建房期间的利息是可以在当年抵扣的。
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我的tax account说,没有收入前,造房和土地的利息是不能做negative gearing。这个利息是tax deductible,但只能做capital cost,以后卖房是可以claim。这样说对的吗?
评论
对,
有收入,就可以
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如果把这一部分interest做了income tax deduction
是不是就不可以加进去tax base (capital cost) 了 那以后cgt也是要付的?
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按照我tax account的说法,这个是不能放进当年的negative gearing,也就是income里面
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我觉得肯定不能两边都放
但是如果要选的话 Captalise的话其实更好一些
毕竟cgt比tax income 税率要高
评论
你的会计师说得对,答案就是不可以。当然将来卖,算CGT的时候,可以放进去
评论
不对。
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哪里不对啊?请指教
评论
Interest expenses
What can you claim?
You can claim the interest charged on the loan you used to:
purchase a rental property
purchase a depreciating asset for the rental property (for example, to purchase an air conditioner for the rental property)
make repairs to the rental property (for example, roof repairs due to storm damage)
finance renovations on the rental property, which is currently rented out, or which you intend to rent out (for example, to add a deck to the rear of the rental property)
purchase land on which to build a rental property.
评论
是看你的intention,如果你能证明你的意图是盖好房以后马上出租(比如和租房中介/builder签个租房合同啦之类),那么这个interest是可以当年negative gear claim的,如果你的意图是自己住进去,那么就不行
评论
对
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已私信
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虽然不建议曝光你的tax account.......
原始出处请参考 Tax Ruling 2004/4
http://law.ato.gov.au/atolaw/view.htm?locid=TXR/TR20044/NAT/ATO/00001
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