投资房开消问题 求教会计

kunmpsz

去年买了一个投资房，恰好不巧settle的时分厨房被水淹了，只好从新做了一个，大略花了$10K

我想求教这$10K能够作为rental expense 的loss来负扣税吗？仍是要作为capital expense，要比及卖出的时分才能够claim回这个损失？

多谢的会计们

erhuanbo

Generally with rental properties, it should be possible to claim an i妹妹ediate deduction for the costs of repair if you were simply restoring the property back to its original state before the damage happened. However in your particular case, you only owned the property for very short of time before the damage occurred and in my opinion, the cost of repairs would not be deductible. It would be part of the CGT cost base of your property. You are not likely to be able to claim a deduction under the capital works deduction either.

TD 98/19 confirms the initial repair is to be included in the CGT cost base of the property:

http://law.ato.gov.au/atolaw/view.htm?locid=txd/td9819/nat/ato

987654321

Initial Repair算Capital
假如房子曾经在出租，repair 能够当年抵扣。

guipu

这次是弄好了厨房才出租，那这样只能算capital expense对吗? 能claim这10K的利息？

vbcoco

出租以前装修的费用是需求折旧的。

醉梦

赞成楼上

jming523

那就是先CLAIM DEPRECIATION  卖时算CAPITAL  对吗？

yu2637

对的