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发表于 2021-9-25 23:55
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此文章由 akaka 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 akaka 所有！转贴必须注明作者、出处和本声明，并保持内容完整
翻了ATO网站，最新的ATO更新应该是不可以。只有房子在法律上可以出租的时候才可以开始claim各种持有成本，也就是说拿到OC那天。
Land containing substantial and permanent buildings or other structures
Land containing a substantial and permanent structure will not be considered vacant land.
However, if the substantial and permanent structure is residential premises constructed or substantially renovated while you held the land the premises must also be lawfully able to be occupied and either:
leased, hired or licensed
available for lease, hire or license or
where an exceptional circumstances exemption applies.
Example: Rental property constructed on vacant land – apportionment of expenses
In January 2019, Kylie purchased a block of land in Yass to build a property for rent. In October as construction nears completion Kylie advertised for a tenant, and on 30 November 2019 she receives the certificate of occupancy.
Kylie can't claim deductions for expenses incurred before 30 November 2019. Where the expenses are for a period that applies before and after the property is ready for use, the expense can be apportioned, and a deduction claimed for the period that the property is available for use.
For example, Kylie's council rates for the year ended 30 June 2020 are $2,000. Kylie apportions the council rates according to when the property became available for use.
Holding expense × portion of year property was available = deductible amount
Kylie can claim a deduction against her rental income of:
$2000 × (214 ÷ 366) = $1169
Kylie would also be able to claim a deduction for expenses incurred for advertising for a tenant as this is not considered a cost of holding vacant land.
https://www.ato.gov.au/Individuals/Investments-and-assets/Land---vacant-land-and-subdividing/Deductions-for-vacant-land/
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伊豆温泉旅馆体验 【全文更新完毕】 (2011-2-16) shintaku 
楼主:juvenMPG
