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部分出租的解说。
http://www.ato.gov.au/corporate/ ... amp;page=22&H22
Only part of your property is used to earn rent
If only part of your property is used to earn rent, you can claim only that part of the expenses that relates to the rental income.
As a general guide, apportionment should be made on a floor-area basis - that is, by reference to the floor area of the part of the residence solely occupied by the tenant, together with a reasonable figure for tenant access to the general living areas, including garage and outdoor areas if applicable.
Example
Michael's private residence includes a self-contained flat. The floor area of the flat is one-third of the area of the residence.
Michael rented out the flat for six months in the year at $100 per week. During the rest of the year, his niece, Fiona, lived in the flat rent free.
The annual mortgage interest, building insurance, rates and taxes for the whole property amounted to $9,000. Using the floor-area basis for apportioning these expenses, one-third - that is, $3,000 - applies to the flat. However, as Michael used the flat to produce assessable income for only half of the year, he can claim a deduction for only $1,500 - half of $3,000. |
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发表于 19-7-2012 00:11:25
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发表于 21-7-2012 20:44:00
