请问一下，投资房可以开始退税的时间是从exchange contract开始呢，还是按照settlement的时间开始退税啊。比如印花税，如果exchange contract是在六月，但是settle是在7月，那今年可以开始退吗？谢谢大家。
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settlement day
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可是我怎么记得应该是contract的时间啊
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Settlement date.
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呵呵，谢谢大家了，刚刚给ato 电话了137286，我说的没错，stamp duty 是按照exchange 的时间算的
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Confused here. LZ is talking about two different things, one is negative gearing of income tax, and the other is the stamp duty. I don't think ATO is in charge of stamp duty, it's for state revenue office.Better to clarify what you want to ask.
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不好意思，可能我的问题没有说清楚，因为不同的地方，stamp duty是不同的。我客户买的投资房在ACT,这里stamp duty不是capital nature的，所以是可以一次性deduction的。我之前的问题是，在哪个fiancial year里deduction比较合适。其实是很简单一个问题，被我说复杂了。
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Sounds good. Stamp duty not of captial nature, maybe we should buy in ACT.
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Then,Personal tax return is cash accounting. You know what is cash method. Please follow the bible 'bank statement' when you do your clients' personal tax return.
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Not 100%. U may take the advantage of the date on the cheque u use to pay for expenses. 剩下的，你懂得
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But still not be convinced to bring stamp duty fee into Jun12.
房屋买卖时，一般情况是在签完合同后先交定金，然后在settlement day做总的结算（包括stamp duty, home loan if applicable, government incentive/support, conveying fees, and other associated fees), 同时房屋的title正式转入buyer名下。而且交易一定要在settlement day完成。还没听说过有conveyor在settlement day之前单独交stamp duty。再如题，如果房屋是投资房，也就是说在settlement之前，房子is not available to generate accessible income, 那你的做法好像税法上也不可以！等我查了相关税法后再续。
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Australian Master Tax Guide
16-040
To be deductible in a particular year, the expenditure must generally have been incurred in that year (ITAA97 s 8-1). The obligation to pay the residue of the purchase price under a contract was not incurred in the year of income in which contracts were exchanged, but rather on settlement (Malouf)
所以lz的投资房退税应放在2012-13财年里.
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这年头ATO的整体知识水平大不如以前！！！
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哈哈
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同感。。。同感
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我的投资房是交了STAMP DUTY年半后才SETTLE的。是否不同州会不同呢？ 还有第一年报税是否需要DEPRECIATION REPORT的呢？
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我也有投资房在ACT， 请楼主告诉我哪里有政策说Stamp Duty可以抵税。我问了一圈的accountant都说是capital nature.
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mark
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可能是stamp duty不同的州有不同payment schedule, 那就是本人孤陋寡闻, 今天学习了. 但是,这不影响lz对于哪个财年的选择, 既是选settlement day所在的财年做税务处理. 专业的Depreciation report是用于报税的重要材料, 要有. 花$500左右做一份, 做depreciation schedule的费用也是可以用于报税的.
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同意. 这是楼主在处理投资房时的又一问题.
"The cost of a depreciating asset held by the taxpayer consists of first element of cost (generally the consideration provided by the taxpayer to hold the asset) and the second element of cost (generally the consideration provided by the taxpayer to bring the asset to its present condition and location from time to time) (ITAA97 s40-175)." - Australian Master Tax Guide. 这和AASB116中elements of cost的解释是吻合的.
stamp duty是不是capital nature的? ACT又有special rule?
"我客户买的投资房在ACT,这里stamp duty不是capital nature的" -- 愿楼主good luck!
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学习
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同问这个问题，我是买地盖的投资房，房子4月才盖好，depreciation report 做了第一年退税额最大，但是因为只有3个月的退税，所以只能退3个月的equipment and building depreciation，这样是不是有点亏，有没有办法让report第一年只做3个月的退税额，第二年应该是退税额最大的一年？
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Land in act is crown titled. Owner doesn't own the land but on 99years lease. That maybe the reason for stamp duty. However unless you are buying off the plan ones, stamp duty should happen at settlement.
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