negative gearing 和 再贷款

xlin8703

Simply no.

Simonjo

jiangnan75 发表于 2013-6-4 19:53

不是， 旧房的贷款已经还得差不多了，但是现在需要把旧房子里的还款钱挪到新房子里， 这样旧房子提高贷款 ...
如果旧房还到loan账户去，现在要redraw的话，那么因为redraw而新增的那部分利息不可以claim tax return。
http://law.ato.gov.au/atolaw/view.htm?docid=AID/AID200137/00001
"Interest repayments on an investment loan where an amount is redrawn and used for non-income producing purposes are not an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936."
但是旧房如果还款还到offset里面了，那你拿出来放到新房的offset是没问题的。
http://law.ato.gov.au/atolaw/vie ... 20002/NAT/ATO/00001
"40. In our view, it is not correct to characterise the reduced loan balance as comprising the previous loan balance with a notional offset credit available in respect of extra repayments as if those extra repayments were standing to the credit of the borrower in a separate account in the books of the lender. The extra repayments do not create a debt due by the lender to the borrower. Those funds used to make extra repayments simply cease to exist as an asset of the borrower after being used to discharge part of the loan debt. In our view, the redraw facility does not involve separate loan and deposit accounts of the type discussed in paragraphs 6 to 8 of TR 93/6."

laura12345

正解

mickey_shao

还是问问会计吧，这边的砖家也有不少。

megumi

Simonjo 发表于 2013-6-4 20:28

如果旧房还到loan账户去，现在要redraw的话，那么因为redraw而新增的那部分利息不可以claim tax return。 ...
要是我现在把一般home loan account转成offset, 下个月买新房的话，就可以吗？

jiangnan75

Simonjo 发表于 2013-6-4 20:28

如果旧房还到loan账户去，现在要redraw的话，那么因为redraw而新增的那部分利息不可以claim tax return。 ...
那要是把旧房子的LOAN 彻底关闭， 重新做两个新的LOAN, 一个投资， 一个自住， 这样是不是可以把就的自住房里的钱放到新的自住房里呢？

Simonjo

jiangnan75 发表于 2013-6-4 21:53

那要是把旧房子的LOAN 彻底关闭， 重新做两个新的LOAN, 一个投资， 一个自住， 这样是不是可以把就的自住 ...
我不是专业会计，但是我觉得ATO是看你的loan balance来决定的。
利息计算各个银行根据你的还法有不同的计算，唯有loan balance是year to year的减少的。
ATO只要看到loan balance没有在增加就OK了。
你变成新贷款也好，redraw也好，都是同一个property上面贷款余额变多，我觉得应该不可取的。
我觉得安全的能做的事情就是把你旧房子贷款变成interest only的repayment。

y12345678

楼主，当初不用offset +interest only
现在你咋折腾都没用了
卖房子吧，重买个价格地段差不多的当投资房
是你避税的最佳选择

billcats

"

Firstly, the link you provided was for income tax explanation, a different topic. Secondly, the view described by ATO works exactly against the misunderstanding that you and some others have.

megumi

billcats 发表于 2013-6-5 08:19

Firstly, the link you provided was for income tax explanation, a different topic. Secondly, the vi ...
能详细解析吗？谢谢。