Net financial investment loss和Net rental property loss

shuifeng111

这两项, 是在算adjusted taxable income时要参加斟酌的, 然而也算在deductions外面吗? 仍是capital loss?

很confused..

sheyang

是在算adjusted taxable income时要参加斟酌的

不是deductions

gain 算进 taxable income

loss 不算进，等当前年度gain 时分抵扣LOSS

骷髅

然而哪些破费是算成deductions, 哪些只能算成CGT的cost base呢?

例如买房子存款的利息,是算deductions吗? 又好比买股票亏了,亏的钱究竟是算net financial investment loss仍是capital loss呢?

ato网站有讲这些吗?没搜到详细哪些破费能算deductions..在计算net rental property loss和net financial investment loss的时分..

霉得心慌

投资房利息，在打算出租前COST BASE, 之后deduct rental income

股票买卖交易差价亏Capital loss   

借款买卖股票，假如以持有获得股息为目的，领取的利息能够deduct当年股息

假如以交易获得股票差价为目的，利息作为 cost base

ATO应该有叙说   

zzlzss

此外，net rental property loss和net financial investment loss 目的是计算政府补贴时分用，也就是政府不打算给有得多资产的人太多补贴，既便这些人没有太多INCOME，所以要加之。

对于相干法律能够参考CGT章节外面的叙说

traumfilm

Net Investment loss is added back when calculating certain tax offset entitlements and Medicare Surcharge threshold. Centrelink also adds back investment loss when calculating payments.