定居海外的非税务居民在澳洲的投资房也一样可以负扣税吗？

micyang

澳洲的投资房都是可以负扣税的。就是说你的房租收入如果还不够cover贷款利息、房屋折旧、印花税、维修费、地税这些支出的话，非但房租收入不用缴税，还会帮你的工资收入负扣税。
请问如果是非税务居民也就是常年居住在海外的澳洲PR在澳洲的投资房，是不是也一样可以负扣税？
谢谢！

welshzh

是的。

micyang

As a non-resident, you will be taxed on the income derived from an investment property that situates in Australia. As a non-resident of Australia, you are required to pay tax at non-resident tax rates on all your Australian sourced income.

Dividends and interest paid to Non-Residents are generally subject to withholding tax. The withholding taxes represent the final tax liability for those payments and are not included in the assessable income of a non-resident. Fully franked dividend is not subject to Withholding tax, it will not be assessable to a non-resident, no franking credit will be available to the non-resident.

To derive a tax loss, your allowable deductions (for example, rental property deductions) must exceed the total of both your assessable income (for example, rental property income) and your net exempt income.
The rental loss incurred in one income year may be carried forward and can be applied against Australian taxable income derived in future income years. There is no limit on the amount of losses that can be accumulated and carried forward. Losses can be carried forward indefinitely until absorbed.
Losses brought forward from a prior year must first be offset against net exempt income and then against any assessable income remaining after all current year deductions are allowed. Net exempt income in the case of a non resident is the exempt income derived from Australian sources less the non capital expenditure incurred in deriving that income.
Where a rental property is jointly owned by two non resident taxpayers, the income and expenses from the property are shared according to the legal interest of the owners and each taxpayer is required to lodge an individual tax return.
If you become an Australian resident for tax purposes and derive Australian sourced income (such as wage income), any available carried forward losses from prior years, such as your rental property losses, may be offset against that assessable income after all current year deductions are allowed.. If you have two or more tax losses, you deduct them in the order you incurred them. If you cannot deduct all or part of your tax loss in an income year, you can carry the forward the undeducted loss amount to the next income year.

根据这段描述，非税务居民除了可以享受负扣税以外，每个财年产生的负收益如果不能被正收入抵扣完全，还可以累积起来，直到以后回国后继续抵扣？请问有专家了解这个内容吗？

MICHELLE07

micyang 发表于 2-7-2014 14:32

                               
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As a non-resident, you will be taxed on the income derived from an investment property that situates ...

是的， 非税务居民的收入只针对来自澳洲的收入，那么当年产生的损失，可以累积到将来年度。
我的理解是账面的亏损，一旦有了收入，第一时间补亏，不考虑将来是在国内还是在澳洲。是否税务居民，应税范围不同而已。