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重返
发表于 2021-5-11 22:02:44
分状况吧
假如是 individual taxpayer，不受prepaid rule影响，其余的受prepaid rule限度
参考http://law.ato.gov.au/atolaw/view.htm?docid=AID/AID20031073/00001
以及：A prepaid expense will not be subject to these timing rules where the following factors exist:
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the interest is otherwise deductible under section 8-1 of the ITAA 1997;
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the taxpayer is an individual;
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the expenditure was not incurred in carrying on a business; and
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the eligible service period is 十二 months or less. |
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