7大错误传说/理解 ------------------------------------------------------------------ 1️⃣ 房子放在super fund/family trust下买更好 2️⃣ 做折旧报告(Depreciation report)可以抵更多的税 3️⃣ 先买投资房好，可以先抵税 4️⃣ 购买投资房产时的相关杂费费用可以马上抵税(Claiming the costs of purchasing and selling a rental property as deductible expenses.) 5️⃣ 只要是和投资房相关的费用,都可以抵税 6️⃣ 自己名下的自住房售出时无需缴纳capital gain tax 7️⃣ 只要是用投资房抵押出来的贷款都可以抵税(Overstating claims for deductions on the interest on the loan taken out for both income-producing and private purposes.)

1. PROPERTYTAXESSENTIALS
由澳胜地产, THYNNE MACARTNEY律所和财富笔记会计事务所联合主办
26 July 2019
WHATPROPERTYINVESTORS
SHOULDKNOW
fortunenote
—7个经常被房产投资者错误理解的概念

2. WHAT'S
COVERED 房子放在super fund/family trust下买更好
做折旧报告(Depreciation report)可以抵更多的税
先买投资房好，可以先抵税
购买投资房产时的相关杂费费用可以马上抵税(Claiming the costs of
purchasing and selling a rental property as
deductible expenses.)
只要是和投资房相关的费用,都可以抵税
自己名下的自住房售出时无需缴纳capital gain tax
只要是用投资房抵押出来的贷款都可以抵税(Overstating claims for
deductions on the interest on the loan taken out for both
income-producing and private purposes.)
Fortunenote
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3. 房子放在super fund/family trust
下买更好
最大化利息抵税
各种投资结构的利弊/特点汇总
Land tax地税的考量
房产投资结构选择问题
Fortunenote
由澳胜地产, THYNNE MACARTNEY律所和财富笔记会计事务所联合主办
资产的保护性和传承性
节税角度（CGT, transfer duty, GST and income tax）

4. 做折旧报告(Depreciation report)
可以抵更多的税
Incorrectly claiming the cost of the land as a
capital works deduction.
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投资房购买价格里的土地价值是不能折旧的。涉及到投资房折旧
的地方，需寻找专业的房产评估机构来制作折旧报告
Deductions for items incorrectly classified as
depreciating assets.
有些房屋设备的更新要视其能否归为独立的折旧资产亦或为房屋
内不可分割的一部分。两者的税务处理方法不同
Previously used plant and equipment depreciation on
second-hand residential properties after 9th of May 2017.

5. 先买投资房好，可以先抵税
Transfer duty 印花税
First Home/Home concession Eligibility
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由澳胜地产, THYNNE MACARTNEY律所和财富笔记会计事务所联合主办
具体算法可google transfer duty rates qld
Move into it and live there on a daily basis within 1
year of settlement
You must not dispose of all or part of the property
within 1 year.
Any existing tenants/previous owners must move out
when their lease expires or within 6 months of
settlement

6. 购买投资房产时的相关杂费费用
可以马上抵税
Fortunenote
由澳胜地产, THYNNE MACARTNEY律所和财富笔记会计事务所联合主办
在购买房产及日后卖出房产的时候，所承担的相关费
用，比如律师费，广告费，agent费用等等，都是
要计入投资房的资本项来核算房产买卖的收益或亏
损，而不是当作投资房当年的日常费用来申报地税
Claiming the costs of purchasing and selling
a rental property as deductible expenses.

7. 只要是和投资房相关的费用,都可以抵税
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由澳胜地产, THYNNE MACARTNEY律所和财富笔记会计事务所联合主办
Repair VS Improvement
REPAIR: 指房产之前有功能性损坏需要修复
IMPROVEMENT：指房产在原来的基础上翻新升级
和提高，属于资本性投入,应计入房屋成本，而不是算
作当年的常规费用
Borrowing expenses
Claiming deductions for properties which are not
genuinely available for rent.

8. 自己名下的自住房售出时无需缴纳
CAPITAL GAIN TAX
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由澳胜地产, THYNNE MACARTNEY律所和财富笔记会计事务所联合主办
新旧自住房过度重叠期间6months豁免
建房期间4年豁免
If the dwelling is used to produce assessable income (e.g.,
rent), the dwelling can only be treated as a main residence
during an absence for up to 6 years . The 6 year period can be
reset by re-establishing the property as a main residence.
6year投资出租豁免
IIf a taxpayer acquires a new dwelling before disposing of an e
xisting dwelling, both can be treated as main residences for an
overlapping period of up to 6 months if certain conditions are
met
最多20,000平方米土地&自住房豁免

9. 只要是用投资房抵押出来的贷款
都可以抵税
Fortunenote
由澳胜地产, THYNNE MACARTNEY律所和财富笔记会计事务所联合主办
海外贷款 （10% withholding tax）
房产抵押 cash out
Loan account
Offset account Line of credit
Redraw功能
Split loan and line of credit

10. THANKYOU!如有其它相关税务问题,可用以下联系方式提问
Office (07) 3102 4985
Mobile 0433 738 155 Morgan
Email info@fortunenote.com.au
工作微信ID Fortunenote
Fortunenote
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Fortunenote is a registered trading name of FT Morgan Financial Services Pty Ltd ABN 69 133 551 676, Tax
agent number 79547003, FT Morgan Financial Services Pty Ltd is a CPA Practice. Liability limited by a sche
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Disclaimer
This paper is intended for information purposes only and should not be regarded as tax advice. Specialist
advice should be obtained before acting on any issue dealt with in this paper