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guipu
发表于 2021-5-12 01:00:09
1. Yes, provide that you have loan agreement in place and the interest is to be charged at co妹妹ercial rate, you shall be able to claim as rental deduction. Note that you may have PAYG Withholding liability if you Mum is a non-resident for tax purposes.
2. Yes, you can pay a management fee your Mum if this is at a co妹妹ercial rate co妹妹ensurate with the services provided by your Mum. There is no limit amount specified by the tax legislation. The fee need to be at market value. Note that If the amount is deductible to you, this would also mean that the amount paid by you to your Mum needs to be declared as income in her personal income tax return.
Section 26-35 of the ITAA 1997 applies to deductions claimed for amounts paid to a related party. Under that section, it may still be possible for you to remunerate your Mum for the services performed to the extent to which the amount is no more than a reasonable payment. A reasonable payment is the amount that would be expected to pay to an unrelated person with similar skills and experience in performing the same services.
See the link below:
http://www.austlii.edu.au/au/leg ... 1997240/s26.35.html
However if you’ve already appointed a real estate agent to manage the property, it would be very difficult to argue that you still need your Mum to manage the property for you.
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