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本帖最后由 小水果 于 2021-6-15 22:32 编辑
介于大家对我的回复有异议。我也是手机打字说的比较简单。大家真的曲解我的意思。
直接把ird网站的标准贴过来大家都能看懂就没有争议啦。
出租房可以做为expense的项目
Expenses you can deductThe expenses you can deduct from your rental income are: - the cost of insuring your rental property
- the rates for the property
- payments to agents who collect rent, maintain your rental, or find tenants for you
- fees paid to an accountant for managing accounts, preparing tax returns and advice
- repair and maintenance costs
- fees for arranging a mortgage to finance the rental property
- fees for drawing up a tenancy agreement
- the cost of getting a valuation required to get a mortgage, but not insurance valuations
- the costs of taking legal action to recover unpaid rent
- the costs for evicting a tenant
- mortgage repayment insurance
- depreciation on capital expenses
- travel expenses for travelling to inspect your property or to do repairs
- legal fees involved in buying a rental property, as long as the expense is $10,000 or less.
关于利息抵税
https://taxpolicy.ird.govt.nz/-/media/project/ir/tp/publications/2021/2021-other-fact-sheet-interest-deductions/2021-other-fact-sheet-interest-deductions.pdf
Property acquired before 27 March 2021
If you acquired a property before 27 March 2021, you can still claim interest (for loans that already existed for that
property) as an expense against your residential property income, but this amount will reduce by 25% each income
year until the ability to deduct the interest is completely phased-out from the 2025–26 income year. If you have a
standard balance date, the proposed change will be phased in as follows:
Income year
Percent of interest you can claim
1 April 2020–31 March 2021
100%
1 April 2021–31 March 2022
(transitional year)
1 April 2021 to 30 September 2021 - 100%
1 October 2021 to 31 March 2022 - 75%
1 April 2022–31 March 2023
75%
1 April 2023–31 March 2024
50%
1 April 2024–31 March 2025
25%
From 1 April 2025 onwards
0%
Example
Ana acquired a rental property in 2017. Ana is charged $1,250 interest each month on her mortgage ($7,500 every
6 months). Ana has a standard balance date, ending 31 March.
For the 2021–22 income year Ana claims 100% of the interest charged between 1 April 2021 and 30 September
2021, which is $7,500. Between 1 October 2021 and 31 March 2022 Ana is charged $7,500 interest but can only
claim 75%, which is $5,625. The total interest Ana claims for 2021–22 is $13,125.
For the 2022–23 income year Ana claims $11,250 interest charged as an expense (75% of $15,000). For the
2023–24 income year she claims $7,500 interest charged as an expense (50% of $15,000). In the 2024–25
income year she claims $3,750 (25% of $15,000). From the 2025–26 income year onwards Ana is no longer able
to claim any interest against her rental income.
Property acquired on or after 27
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