本帖最后由 20080428 于 2019-5-13 11:16 编辑
Ring-fencing Rental Property LossesBudget 2018 confirms the Government’s commitment to restrict the ability of investors in residential property to offset tax losses from their rental properties. - Rental property losses will not be deductible against other income such as salary and wages or business income.
- Losses will be quarantined and carried forward and offset against future income.
- It only applies to residential property, not commercial property.
- Expected to raise $325M over five years.
- Exact details subject to public consultation process.
Due to take effect from the start of the 2019/20 income year (1 April 2019 for standard balance dates). This is another measure aimed at trying to take the heat out of the residential property market. It follows on from the increased restriction on non-residents acquiring residential land, and the extension of the bright line test taxing residential land sold within five years increased from two years.
RT 不解释,大家今年没file ir3r的斟酌着办吧
https://www.bdo.nz/en-nz/microsites/budget-2018/ring-fencing-rental-property-losses?gclid=CjwKCAjwiN_mBRBBEiwA9N-e_q1tohnSConNV3iQ7uL3KJ8IaMRkUlVJJFahB3UMEtEZub8gYv2LCxoCJB4QAvD_BwE
|