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标题: 幼稚的光头 [打印本页]

作者: ybc16 时间: 2023-7-17 14:46:20 标题: 幼稚的光头

光头推出一款政策，就是三十岁以下的年轻人可以用KiwiSaver 来支付住房磅斤，关键是年轻人有多少钱在里面。大学生吃都不够，真是付不起阿斗。幼稚的光头。

作者: moonIlight2013 时间: 2023-7-17 14:48:39

很多人都没有kiwi saver，或是很多公司不给交。

作者: 匿名 时间: 2023-7-17 14:58:02

我30岁时kiwi saver有6000多，挣最低工资，你们说呢？
很少本地人有不交的。
拿出来付租房定金，也比放在里面被工党算计好。
去年那麽多要动kiwi saver蛋糕的风声都忘了？
你们这些小老板当然不希望员工交kiwi saver了。

作者: 匿名 时间: 2023-7-17 14:58:19

moonIlight2013 发表于 2023-7-17 13:48
很多人都没有kiwi saver，或是很多公司不给交。

不给交是违法的,告无良雇主. 最后会送一份大礼包.

作者: 南十字星 时间: 2023-7-17 15:06:59

这帮人是不是高高在上天天party痛饮都喝傻了，根本不知道老百姓的痛点。甚至他根本不知道一个政治家该怎么放话出来。

我这边老虎在追我。你不打老虎，你宣称新政策是要提供更可负担的跑鞋，我只能说我操你妈。

作者: paulwood 时间: 2023-7-17 15:09:42

光头就是喜欢画个看得见吃不到的饼，那些朝三暮四的人居然还真信了。

作者: 261874939 时间: 2023-7-17 15:48:06

还不如专心搞好涨GST。。。

这种政策看似很牛逼，实际毛用没有。

作者: 匿名 时间: 2023-7-17 16:06:05

下任总理幼稚，政策又烂。楼主还是赶紧打包袱回国吧

作者: 匿名 时间: 2023-7-17 16:13:25

南十字星发表于 2023-7-17 14:06
这帮人是不是高高在上天天party痛饮都喝傻了，根本不知道老百姓的痛点。甚至他根本不知道一个政治家该怎么 ...

酒要是喝得少，脖子哪会比脑袋还粗

作者: 匿名 时间: 2023-7-17 16:35:56

南十字星发表于 2023-7-17 14:06
这帮人是不是高高在上天天party痛饮都喝傻了，根本不知道老百姓的痛点。甚至他根本不知道一个政治家该怎么 ...

哈哈，你今天才发现呀。
现在恶性犯罪这么多，工党的解决办法是给学木工的毛岛免学费。
他们要是愿意上学还会去抢劫？
哈哈哈，更搞笑。

作者: songinator 时间: 2023-7-17 16:46:27

希望让副党魁上位

作者: nzrover 时间: 2023-7-17 16:54:19

光头想拿年轻人的选票。可惜很多年轻人都是绿党的粉丝。年轻人如果想把kiwi saver拿出来其实只需要去国外生活两年就可以。最近的就是润去澳洲两年就可以申请把kiwi saver取出来。国家党现在对未来的经济走向也也没有方向，自然也就没有什么好政策刺激经济。

作者: ybc16 时间: 2023-7-17 17:10:06

nzrover 发表于 2023-7-17 15:54
光头想拿年轻人的选票。可惜很多年轻人都是绿党的粉丝。年轻人如果想把kiwi saver拿出来其实只需要去国外生 ...

光头就是一个商人真的没政治智慧。

作者: ybc16 时间: 2023-7-17 17:11:11

moonIlight2013 发表于 2023-7-17 13:48
很多人都没有kiwi saver，或是很多公司不给交。

就是啊，这光头真的太好笑。

作者: nzrover 时间: 2023-7-17 17:12:58

ybc16 发表于 2023-7-17 16:10
光头就是一个商人真的没政治智慧。

光头更适合当执行者。国家党现在换人还来得及。再拖一个月这次就没胜算了。

作者: moonIlight2013 时间: 2023-7-17 17:29:51

ybc16 发表于 2023-7-17 16:11
就是啊，这光头真的太好笑。

最搞笑的是只能顶押金？年轻人租不起房子的原因是付不出押金吗？押金没有最多父母借点，反正押金会退的。

租不起房子明显租金太贵。这哥们思路太奇葩。

这就是论坛那帮匿名家伙推荐的候选人？人家过去是纽航高管吧？明显和普通老百姓不是活在一个宇宙里。

作者: Kuo 时间: 2023-7-17 17:37:51

匿名网友还在路上

作者: ybc16 时间: 2023-7-17 19:15:56

Kuo 发表于 2023-7-17 16:37
匿名网友还在路上

马上就要到了哈哈

作者: ybc16 时间: 2023-7-17 19:17:31

moonIlight2013 发表于 2023-7-17 16:29
最搞笑的是只能顶押金？年轻人租不起房子的原因是付不出押金吗？押金没有最多父母借点，反正押金会退的。 ...

头痛医脚，内斗可以，投资理财可以。领导百姓不行的。

作者: ybc16 时间: 2023-7-17 19:18:22

nzrover 发表于 2023-7-17 16:12
光头更适合当执行者。国家党现在换人还来得及。再拖一个月这次就没胜算了。 ...

是啊，关键时刻拿出来的东西上不了台面。

作者: Kuo 时间: 2023-7-17 19:28:14

ybc16 发表于 2023-7-17 18:15
马上就要到了哈哈

还在FML版匿名死磕呢

作者: screwloose180 时间: 2023-7-17 19:53:16

我讨厌光头，我喜欢娃娃脸

作者: pategao 时间: 2023-7-17 20:01:21

看来华人做总理倒计时了

作者: salesonline 时间: 2023-7-17 21:37:48

我觉得你应该发起一个投票，看看多少人会选光头，多少人会选娃娃脸

作者: ybc16 时间: 2023-7-17 22:12:47

salesonline 发表于 2023-7-17 20:37
我觉得你应该发起一个投票，看看多少人会选光头，多少人会选娃娃脸

我公司人都说了不太喜欢工党，但讨厌光头。喜欢娃娃脸。

作者: ybc16 时间: 2023-7-17 22:13:30

Kuo 发表于 2023-7-17 18:28
还在FML版匿名死磕呢

让他们匿名去吧。

作者: salesonline 时间: 2023-7-17 22:19:53

ybc16 发表于 2023-7-17 21:12
我公司人都说了不太喜欢工党，但讨厌光头。喜欢娃娃脸。

让娃娃脸加入国家党

作者: ybc16 时间: 2023-7-17 22:21:14

salesonline 发表于 2023-7-17 21:19
让娃娃脸加入国家党

那是不可能地，那光头不得气死。

作者: ybc16 时间: 2023-7-17 22:35:24

moonIlight2013 发表于 2023-7-17 16:29
最搞笑的是只能顶押金？年轻人租不起房子的原因是付不出押金吗？押金没有最多父母借点，反正押金会退的。 ...

光头自己有七套房哪管百姓的疾苦。

作者: moonIlight2013 时间: 2023-7-18 08:08:51

ybc16 发表于 2023-7-17 21:35
光头自己有七套房哪管百姓的疾苦。

果然和普通人家不是活在一个宇宙。

作者: jli044 时间: 2023-7-18 08:49:34

说了半天，你们没投过票吗？
新西兰选举是选党的，不是选人。
是工绿毛联盟和国家党行动党联盟选。
不是看偶像剧，支持爱豆。
喜欢娃娃脸就要认同毛岛优先，教育改革，三水法案，废除塑料袋，治安不好、、、
支持爱豆就不要抱怨超市不给免费塑料袋，恶性犯罪太多，孩子在学校学不到东西，水资源以后被特定族裔控制。

作者: paulwood 时间: 2023-7-18 11:29:22

ybc16 发表于 2023-7-17 21:35
光头自己有七套房哪管百姓的疾苦。

年收入超过18万纽币百姓的疾苦他还是管的。

作者: Kuo 时间: 2023-7-18 12:02:32

paulwood 发表于 2023-7-18 10:29
年收入超过18万纽币百姓的疾苦他还是管的。

那不就是他自己的疾苦吗

作者: ybc16 时间: 2023-7-18 13:47:56

jli044 发表于 2023-7-18 07:49
说了半天，你们没投过票吗？
新西兰选举是选党的，不是选人。
是工绿毛联盟和国家党行动党联盟选。

坚持投娃娃脸。

作者: ybc16 时间: 2023-7-18 13:48:46

moonIlight2013 发表于 2023-7-18 07:08
果然和普通人家不是活在一个宇宙。

他说的话定的政策就知道他的想法。

作者: moonIlight2013 时间: 2023-7-18 14:01:47

ybc16 发表于 2023-7-18 12:48
他说的话定的政策就知道他的想法。

他说话之前也要找个顾问讨论一下，这个说实话太离谱。

作者: paulwood 时间: 2023-7-18 15:12:05

本帖最后由 paulwood 于 2023-7-18 14:14 编辑

moonIlight2013 发表于 2023-7-18 13:01
他说话之前也要找个顾问讨论一下，这个说实话太离谱。

2018 年，Luxon 和新西兰航空公司因薪酬问题受到工会航空和海洋工程师协会和E tū 的严厉批评。
他连自己公司的飞行员的疾苦都不关心，只关心给大股东多赚点钱。

作者: ybc16 时间: 2023-7-18 15:37:36

moonIlight2013 发表于 2023-7-18 13:01
他说话之前也要找个顾问讨论一下，这个说实话太离谱。

在大街上很多人都不关注他。

作者: ybc16 时间: 2023-7-18 15:38:14

paulwood 发表于 2023-7-18 14:12
2018 年，Luxon 和新西兰航空公司因薪酬问题受到工会航空和海洋工程师协会和E tū 的严厉批评。
他连自己 ...

想起来了，是有这么回事。这人很不地道。

作者: paulwood 时间: 2023-8-8 00:15:51

光头满脸横肉，像鲁智深多过像总理。

作者: james68 时间: 2023-8-8 10:28:35

moonIlight2013 发表于 2023-7-17 16:29
最搞笑的是只能顶押金？年轻人租不起房子的原因是付不出押金吗？押金没有最多父母借点，反正押金会退的。 ...

真奇葩，难道不是工党这五年把房租搞得这么搞？利息不能抵税，房东们非要亏着出租吗？

作者: ybc16 时间: 2023-8-8 10:29:32

paulwood 发表于 2023-8-7 23:15
光头满脸横肉，像鲁智深多过像总理。

对，别糟蹋我们的英雄。

作者: james68 时间: 2023-8-8 10:33:00

moonIlight2013 发表于 2023-7-18 07:08
果然和普通人家不是活在一个宇宙。

难道工粉仇富吗？只要合法赚钱，那是说明有能力。也难怪工粉懒汉，福利党多，虽然我也不喜欢秃子，但是更讨厌那些造假吃福利的人。

作者: paulwood 时间: 2023-8-8 12:35:26

james68 发表于 2023-8-8 09:28
真奇葩，难道不是工党这五年把房租搞得这么搞？利息不能抵税，房东们非要亏着出租吗？ ...

世界上还有那个发达国家利息能抵税？我房贷还清了，跟新西兰主流社会其他大部份投工党的人一样我不穷，也有全职工作。
毕竟2020年选举时，工党得了50.01%的票，只有12.4%的拿福利，这样人最喜欢投的是绿党或毛利党。

作者: kikilulu 时间: 2023-8-8 13:08:47

paulwood 发表于 2023-8-8 11:35
世界上还有那个发达国家利息能抵税？我房贷还清了，跟新西兰主流社会其他大部份投工党的人一样我不穷，也 ...

随手谷歌的，不负债准确性。2016年旧文。

https://cs.com.cn/tzjj/tjdh/201603/t20160324_4932352.html
房贷利息减税还真不是财政部一时心血来潮，而是全球发达国家的普遍做法。无论是美国还是西欧发达国家，房屋贷款利息都可以抵扣应纳税所得额，从而减少税金支出。

作者: 香瓜子 时间: 2023-8-8 13:53:07

这绝对是个傻逼政策，有人会利用这个损失点钱把kiwisaver cashout 出来，这就直接违背了kiwisaver的本意吧。这个傻逼党魁我真的不想选他实在是没有办法了。。

business付的3%要是用来pay bond？？傻逼政策，真的不是工党现在的处境不好。这个逼的声望肯定上不来。

作者: unamed 时间: 2023-8-8 15:15:42

paulwood 发表于 2023-8-8 11:35
世界上还有那个发达国家利息能抵税？我房贷还清了，跟新西兰主流社会其他大部份投工党的人一样我不穷，也 ...

因为你的利益没有像其他人那样被收割了罢了。

作者: 261874939 时间: 2023-8-8 15:43:16

james68 发表于 2023-8-8 09:33
难道工粉仇富吗？只要合法赚钱，那是说明有能力。也难怪工粉懒汉，福利党多，虽然我也不喜欢秃子，但是更 ...

你别忘了新西兰就是福利国家。。。。。

你跑错地方了。。想没有福利，多劳多得奖罚分明公平公正靠双手还是回国吧。

作者: 261874939 时间: 2023-8-8 15:46:37

paulwood 发表于 2023-7-18 14:12
2018 年，Luxon 和新西兰航空公司因薪酬问题受到工会航空和海洋工程师协会和E tū 的严厉批评。
他连自己 ...

光头认住金主爸爸们就够了。。。他上台也一样被金主架着。。

什么人民的疾苦那可不是光头要关心的哦。。

现象透本质

可惜国吹们总觉得光头上来一切就能扭转。

作者: jli044 时间: 2023-8-8 16:17:45

paulwood 发表于 2023-8-8 11:35
世界上还有那个发达国家利息能抵税？我房贷还清了，跟新西兰主流社会其他大部份投工党的人一样我不穷，也 ...

那2017年呢？得了多少票？左派政党联合极右政党组阁，也是独一份了吧？

作者: songinator 时间: 2023-8-8 16:31:18

kikilulu 发表于 2023-8-8 12:08
随手谷歌的，不负债准确性。2016年旧文。

https://cs.com.cn/tzjj/tjdh/201603/t20160324_4932352.html ...

https://www.auplanking.com/article/132484
澳洲自住房都能抵税？

作者: 鯇魚 时间: 2023-8-8 17:14:42

songinator 发表于 2023-8-8 15:31
https://www.auplanking.com/article/132484
澳洲自住房都能抵税？

有点羡慕啊……难怪澳洲房价哪怕有资本利得税还不怎么低

作者: unamed 时间: 2023-8-8 18:29:01

paulwood 发表于 2023-8-8 11:35
世界上还有那个发达国家利息能抵税？我房贷还清了，跟新西兰主流社会其他大部份投工党的人一样我不穷，也 ...

澳洲不可以吗? https://www.ato.gov.au/Individua ... 20you%20can%20claim,repairs%20due%20to%20storm%20damage)

人家连自住房都可以

作者: unamed 时间: 2023-8-8 18:35:08

261874939 发表于 2023-8-8 14:46
光头认住金主爸爸们就够了。。。他上台也一样被金主架着。。

什么人民的疾苦那可不是光头要关心的哦。。 ...

我预了国家党会反口，但是我还是要工党下台。

作者: paulwood 时间: 2023-8-8 19:03:34

unamed 发表于 2023-8-8 17:29
澳洲不可以吗? https://www.ato.gov.au/Individuals/Investments-and-assets/Residential-rental-prope ...

自住房不可以。

Individuals
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Investments and assets
Rental expenses you can claim now
Check the deductions you can claim in the income year you incur the expense for your rental property.

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Expenses you claim this year
Work out the category of your rental expenses
Expenses you claim this year
You can claim an immediate deduction for these expenses in the income year you incur them. To claim a deduction you must actually incur the cost. You can't claim a deduction where the cost is paid by the tenant.

If your property is negatively geared, you may be able to deduct the full amount of rental expenses against your rental and other income – such as salary and wages and business income.

There are some rental expenses that you must claim over several years – for example, capital works and borrowing expenses.

Expenses that you can claim an immediate deduction for may include:

advertising for tenants
body corporate administrative fund fees and charges
council rates, water charges, land tax
cleaning, gardening and lawn mowing
pest control
insurance (building, contents, public liability, loss of rent)
interest expenses
pre-paid expenses
property agent's fees and commission
repairs and maintenance
legal expenses.
For more information, see Rental properties guide.

Body corporate administrative fund fees and charges
Body corporate fees are a cost you pay to the body corporate or strata to manage the property and maintain common areas. Strata title body corporates are constituted under the strata title legislation of the various states and territories.

You may be able to claim a deduction for body corporate fees and charges you incur for your rental property.

These fees and charges may go towards payments to:

cover the cost of day-to-day expenses to maintain and manage the building – for example, insurance premiums, maintenance of gardens and management of the body corporate itself
a special purpose fund, for a specific expense – for example, roof repairs and building insurance.
Regular payments you make to body corporate administration funds or general purpose sinking funds for ongoing administration and general maintenance are considered to be payments for the provision of services by the body corporate. You can claim an immediate deduction for these regular payments at the time you incur them.

If you are required by the body corporate to pay a special levy to fund a particular capital improvement, these levies are not deductible. You may be able to claim a capital works deduction for the cost of capital improvements or repairs of a capital nature once the work is completed over a period of time. The cost must also be charged to either the special purpose fund or the general purpose sinking fund, if a special contribution has been levied.

For a summary fact sheet of what you can and can't claim that you can download as a PDF see, Rental properties – body corporate fees and charges.

Interest expenses
Charges on the principal amount of the loan that you take out for a rental property are known as interest expenses. The principal amount is the money you borrow from your bank or lender.

If you take out a loan to purchase a rental property, you can claim a deduction for the interest charged on the loan or a portion of the interest.

You can't claim a deduction for the additional payments you make to reduce the principal amount of the loan.

The property must be rented or available for rent in the income year you are claiming a deduction for the interest expenses.

Watch: Claiming interest expenses

For a summary fact sheet of what you can and can't claim that you can download as a PDF see, Rental properties – interest expenses.

Interest expenses you can claim
You can claim the interest charges on the loan (mortgage) you use to:

buy a rental property
buy a depreciating asset for the rental property (for example, an air conditioner for the rental property)
make repairs to the rental property (for example, roof repairs due to storm damage)
finance renovations and extensions to the rental property, which is currently rented out, or which you intend to rent out (for example, to add a deck to the rear of the rental property).
You can also claim interest expenses when:

you have pre-paid interest expenses up to 12 months in advance
you're repairing damage to your rental property, making it uninhabitable while the repairs are taking place.
Example: claiming all interest incurred

Kosta and Jenny take out an investment loan for $350,000 to purchase an apartment they hold as joint tenants.

They rent out the property for the whole of the year from 1 July. They incur interest of $30,000 for the year.

Kosta and Jenny can each make an interest claim of $15,000 on their respective tax returns for the first year of owning the property.

End of example
Interest expenses you can't claim
You can't claim a deduction for interest expenses you incur:

for any period you used the property for private purposes, even if it's a short period of time
on the portion of the loan you use for private purposes (for example, money you use to purchase a new family car), either when
you took out the loan
you refinance the loan

on a loan you used to buy a new home if you don't use the new home to produce income, even if you use your rental property as security for the loan
on any portion of the loan you use for private purposes, even if you are ahead in your repayments.
Example: claiming part of the interest incurred

Yoko takes out a loan of $400,000 and uses the loan to:

buy a rental property for $380,000
buy a new car for $20,000 for private use.
Yoko rents her property for the whole year from 1 July. Her total interest expense on the $400,000 loan is $35,000.

Yoko works out how much interest she can claim as a deduction, using the following calculation:

Total interest expenses × (rental property loan ÷ total borrowings) = deductible interest

$35,000 × ($380,000 ÷ $400,000) = $33,250

Yoko can claim an interest expense deduction of $33,250.

The ratio between the deductible and private components of the loan is 95/5. Yoko must continue to apportion interest in accordance with this ratio for the life of the loan. Similarly, any repayments of principal are applied in the same ratio.

End of example
Loan accounts used for private and rental expenses
If you have a loan account that has a fluctuating balance due to a variety of deposits and withdrawals and is used for both private purposes and rental property expenses, you must keep accurate records to enable you to calculate the interest that applies to the rental property portion of the loan.

You can't repay only the portion of the loan that relates to the personal purchase. Any repayments of the loan are apportioned across both purposes.

You must also separate the interest that relates to the rental property from any interest that relates to the private use of the fund.

For apportionment calculations in these situations, see paragraphs 19 and 20 of TR 2000/2 Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities.

Example: interest incurred on a mortgage for a new home

Zac and Lucy take out a $400,000 loan secured against their existing home to purchase a new home.

Rather than sell their existing home, they decide to rent it out.

They have a mortgage of $25,000 remaining on their existing home which is added to the $400,000 loan under a loan facility with sub-accounts – that is, the two loans are managed separately but are secured by the one property.

Zac and Lucy can claim an interest deduction against the $25,000 loan for their original home, as it is now rented out.

They can't claim an interest deduction against the $400,000 loan used to purchase their new home as it's not being used to produce income even though the loan is secured against their rental property.

End of example

Example: interest incurred on fund redrawn from the loan halfway through the year

Tyler has an investment loan for his rental property with a redraw facility. He is ahead on his repayments by $9,500 which he can redraw. Halfway through the year, Tyler redraws the available amount of $9,500 and buys himself a new TV and a lounge suite.

The outstanding balance of the loan after the redraw increases to $365,000 and total interest expense incurred immediately before the redraw is $9,300. The total interest on $365,000 for the year is $19,000.

Tyler can only claim the interest expense on the portion of the loan relating to the rental property using the following calculations:

Total loan balance − redraw amount = rental property loan portion

$365,000 − $9,500 = $355,500

To work out how much interest he can claim, he does the following calculation in respect of the period following the redraw:

Total interest expenses × (rental property loan portion ÷ loan balance at the time of the redraw) = deductible interest

$9,700 × ($355,500 ÷ $365,000) = $9,448

Tyler can claim interest of $18,748, being $9,300 plus $9,448.

The ratio between the deductible and private components of the loan is 97.4/2.6. Tyler must continue to apportion interest and repayments of principal in accordance with this ratio for the life of the loan.

End of example
Thin capitalisation
Thin capitalisation rules may affect you if the combined debt deductions (for example, interest) of you and your associated entities are more than $2 million in any income year and you are:

an Australian resident and you (or any associated entities) have
certain international dealings
overseas interests

a foreign resident (or associated entity) with certain investments in Australia.
You must consider the thin capitalisation rules each year.

Pre-paid expenses
A pre-paid expense is a cost you incur under an agreement for services to be done (in whole or in part) in a later income year. For example, payment of an insurance premium on 1 January that provides cover for the entire calendar year or interest on money you borrow.

You can generally claim an immediate deduction in the income year you make the prepayment for:

expenses of less than $1,000
expenses of $1,000 or more where the service period is 12 months or less (such as payment of an annual insurance premium part way through an income year).
The service period is the period during which the thing is to be done under the agreement in return for the expenditure.

The eligible service period begins on the later of either:

the day the thing under the agreement begins to be done
on the day the expenditure is incurred.
A pre-paid expense that doesn't meet these criteria may have to be spread over two or more years.

You work out the part of your pre-paid expenses over the shorter of either:

the eligible service period
10 years.
For more information, see Deductions for prepaid expenses.

Repairs and maintenance
Repair and maintenance expenses are those costs you incur to:

keep your property in a tenantable condition
fix wear and tear or damage that occurs as a result of renting out your property.
To be a deductible expense, the property must either:

continue to be rented on an ongoing basis
remain available for rent, even if there is a short period where the property is unoccupied – for example, unseasonable weather causes cancellations of bookings or all reasonable efforts to attract tenants were unsuccessful.
You can claim a deduction for repair and maintenance expenses in the income year you incur them.

You can't claim an immediate deduction for expenses that are capital or of a capital nature as repairs and maintenance. These expenses are capital expenditure or improvements, that you claim over several years. For example, replacement of an entire structure such as a fence or initial repairs such as defects that existed at the date you acquired the property.

Watch: Getting repairs and capital works right

What you can claim immediately
You can claim a deduction for repair and maintenance expenses in the income year you incur them.

Repairs
Repairs are work to make good or remedy defects in, damage to or deterioration of the property. Generally, repairs must relate directly to wear and tear or other damage that occurred as a result of renting out the property.

If the repairs relate to remedying damage that existed when you acquired the property, these are initial repairs and you can't claim an immediate deduction.

Examples of repairs you can claim include:

replacing broken windows
replacing part of the gutter damaged in a storm
replacing part of a fence damaged by a falling tree branch
repairing electrical appliances or machinery.
If you no longer rent the property, you may still be able to claim repair expenses where both:

the need for repairs relates to a period where the property was income producing
the property was income producing during the income year you incur the expenses.
Repairs versus improvements
If you conduct a project that includes both repairs and improvements to your property, you can only claim a deduction for the cost of your repairs if you can separate the cost of the repairs from the cost of the improvements.

An improvement is anything that makes an aspect of the property better, more valuable, more desirable or changes the character of the item on which works are being carried out (for example, a renovation).

If you hire a builder or other professionals to carry out these works for you, we recommend you ask for an itemised invoice to help work out your claim.

Example: apportioning expenses between repairs and improvements

Caitlin has modernised her rental property by hiring tradespeople to render and paint the external walls. She also asked the painter to paint the internal walls, which had deteriorated during the time she rented out the property.

As Caitlin requested an itemised invoice from the painter, she could separate the cost of the internal and external painting, and rendering. Due to this, she could claim an income tax deduction for the cost of painting the internal walls as a repair. She could claim the costs for the external walls as capital works deductions.

End of example
Maintenance
Maintenance means work to prevent deterioration or fix existing deterioration. Maintenance generally involves keeping your property in a tenantable condition.

Examples of maintenance include:

repainting faded or damaged interior walls of a rental property
oiling, brushing or cleaning something that is otherwise in good working condition – for example, oiling a deck or cleaning a swimming pool
maintaining plumbing.
What you can claim over several years
You need to claim a deduction for certain repair, maintenance and improvement expenses over several years.

Repairs and maintenance unrelated to wear and tear or damage
You can't claim the total costs of repairs and maintenance in the year you paid them if they did not relate directly to wear and tear or other damage occurring due to renting out your property. These are capital expenses you may be able to claim over several years as capital works deductions or deductions for decline in value.

Improvements
You can't claim a deduction for the total cost of improvements to your rental property in the year you incur them.

Capital improvements (such as remodelling a bathroom or adding a pergola) should be claimed as capital works deductions.

Improvements means work that:

provides something new
generally furthers the income-producing ability or expected life of the property
goes beyond just restoring the efficient functioning of the property.
Improvements can be either capital works where it is a structural improvement or capital allowances where the item is a depreciating asset.

Example: property improvements

Tim replaced a fibre cement sheeting wall inside his property because it was damaged by tenants. He replaced the old wall with a brick feature wall.

The new wall is an improvement because Tim did more than just restore the efficient function of the wall. This means Tim can't claim the cost of the new wall as a repair, but he can claim it as capital works deductions.

However, had Tim replaced the fibro with a current equivalent, such as plasterboard, he could have claimed his costs as a repair. This is because it would have merely restored the efficient function of the wall without changing its character, even though a different material was used.

End of example
Legal expenses
Rental property legal expenses are those costs you incur to prepare, register, protect and manage your rental property.

You can claim a deduction for some of the legal expenses you incur to produce your rental income. You can claim these expenses in the income year you incur them.

Legal expenses you can claim
You can claim the cost of the following as income tax deductions:

evicting a non-paying tenant
expenses incurred in taking court action for loss of rental income
defending a claim for damages arising from injuries suffered by a third party on your rental property.
Legal expenses you can't claim
Most legal expenses you incur for a rental property or holiday home are of a capital nature. You can't claim the cost of the following as income tax deductions:

solicitor's fees for the purchase of the property (these are a capital expense)
solicitor's fees for the preparation of loan documents (these can be claimed as borrowing expenses)
legal costs associated with resisting land resumption (these are a capital expense)
legal costs associated with defending your title to the property (for example, defending an action by the mortgagee to take possession of the property where you have defaulted under the loan – these are a capital expense).
Legal expenses which are capital in nature may form part of the cost base of your property for capital gains tax (CGT) purposes when you sell the property.

For more information about how tax applies to rental properties, see:

Guide to capital gains tax
Guide to depreciating assets.
Work out the category of your rental expenses
It is important to correctly categorise each expense you incur to ensure it is treated correctly for tax purposes. Our quick reference guide in the table below will help you to work out which category your expense relates to.

Table: working out the category of your rental property expense
Situation

Category

Example

Claim at

Replacing something that is worn out, damaged or broken as a result of renting out the property

Repair

Replacing part of a fence damaged in a storm

Hiring a plumber to fix a leaking tap

Repair and maintenance

Preventing or fixing deterioration of an item that occurred while renting out the property

Maintenance

Repainting faded interior walls

Re-oiling a deck

Repair and maintenance

Repairing damage that existed when the property was bought (whether it was known at the time of purchase or not)

Initial repair

Fixing floorboard or repairing deteriorated window frames and the damage existed when the property was bought

Capital works

Unless the work involves you replacing a damaged depreciating asset – such as an oven. This is an initial repair and the construction expenditure is written off at 2.5% over 40 years.

Replacing an entire structure that is only partly damaged

Capital works

Replacing all the fencing, not just the damaged portion

Capital works

Renovating or adding a new structure to the property

Capital works

Adding a carport

Capital works

Installing a brand new appliance, floor or window covering

Depreciating asset

Buying a new dishwasher

Installing new carpet

Capital allowances

For more information, see Rental expenses you claim over several years.

Last modified: 30 Jun 2023QC 23635
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作者: unamed 时间: 2023-8-8 23:02:22

paulwood 发表于 2023-8-8 18:03
自住房不可以。

Individuals

你先不要岔开话题，你说“世界上还有那个发达国家利息能抵税？”，澳洲就可以啊。

作者: paulwood 时间: 2023-8-9 06:32:31

unamed 发表于 2023-8-8 22:02
你先不要岔开话题，你说“世界上还有那个发达国家利息能抵税？”，澳洲就可以啊。 ...

不能抵就不能抵吧，别炒房，炒股票去呀，澳洲还要交印花税呢，高收入个税也比新西兰高。

作者: unamed 时间: 2023-8-9 08:15:29

paulwood 发表于 2023-08-09 05:32
不能抵就不能抵吧，别炒房，炒股票去呀，澳洲还要交印花税呢，高收入个税也比新西兰高。

你又岔開話題了，你經常隨便說一些不實的東西來襯托你的觀點，人家查出來了，你又避談。這樣有意思嗎？

作者: lm135 时间: 2023-8-9 11:36:23

拿无知当个性，哎............

作者: paulwood 时间: 2023-8-11 00:34:12

ybc16 发表于 2023-8-8 09:29
对，别糟蹋我们的英雄。

是的，杀猪的 Peter Leitch 都比光头像总理。

作者: ybc16 时间: 2023-8-11 08:47:49

paulwood 发表于 2023-8-10 23:34
是的，杀猪的 Peter Leitch 都比光头像总理。

哈哈哈很形象。

欢迎光临新西兰天维网社区 (http://bbs.skytrade.co.nz/)