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https://www.humanservices.gov.au ... sted-taxable-income
taxable income
foreign income
tax exempt foreign income
total net investment losses
reportable fringe benefits
reportable superannuation contributions
certain tax free pensions or benefits
superannuation income stream benefits, including both taxable and non-taxable components
Total net investment losses are the sum of net losses from rental property income, plus net losses from financial investment income. The losses will be added back when we calculate your adjusted taxable income.
A net loss from rental property income is the amount by which the expenses of owning the property, such as mortgage interest payments and maintenance costs, exceed the gross rental income from it.
A net loss from financial investment income is the amount by which the expenses of owning the investment, such as interest payments on the money lent to purchase the investments, exceed the income that the investments are earning. These investments are often referred to as negatively geared. |
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