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发表于 2014-7-12 14:06:49
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本帖最后由 forevermary 于 2014-6-3 00:02 编辑
说自住房分租expense不能报税的...
http://law.ato.gov.au/atolaw/vie ... T2167/NAT/ATO/00001
Arms length letting of an identified part of a residence, e.g. a bedroom, with access to general living areas
9. This heading typifies a situation which is commonly encountered. A variety of arrangements may occur in situations of this nature. The rent payable may cover variable or running costs such as electricity, heating, etc. or the arrangements may require the tenant to pay, in addition to rent, a separate amount towards variable or running costs. The heading would also cover situations where board and lodging is provided.
10. The situations represented under this heading call for apportionment of expenditures incurred in respect of the residence to determine what amounts may be allowed as income tax deductions. Inevitably it will be a question for decision in each case. As a general approach apportionment should be made on a floor area basis, i.e. by reference to the floor area of the residence to which the tenant/lodger has sole occupancy together with a reasonable figure for access to the general living areas including garage and outdoor areas. If, for example, the tenant/lodger had sole occupation of one room in the residence and shared the general living areas equally with the owner/occupier, it would be appropriate to add one half of the floor area of the general living areas to the floor area of the room of sole occupancy in order to make the necessary apportionment. In some cases access to the general living area may be restricted to the kitchen, bathroom, a laundry - it would be necessary to restrict the reasonable figure for access to general living areas to those rooms.
只要按照出租面积算expense就好了啊？
另外ato网站
https://www.ato.gov.au/General/P ... r-all-of-your-home/
Income and expenses
If you rent out part or all of your home at normal commercial rates, the tax implications for income and expenses are the same as for any residential rental property: you must include the rental income in your income tax return, and you are entitled to claim income tax deductions for associated expenses, such as the interest on your home loan.
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