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我们都知道贷款购买投资性房产时支付的贷款利息可以用作税务减免额。那么贷款购买土地建房支付的利息是否可以用于税务减免呢?
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贷款利息税务减免

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如果您贷款购买了租赁物业,则可以申领对该贷款支付的利息或部分利息作为减免额,但是必须在您申领减免的收入年度内出租该物业。如果您开始将该物业用于私人目的,则在开始将该物业用于私人目的之后,您将无法申报所产生的利息费用作为减免。

在房屋出租或可供出租时,您还可以申领用于以下用途的贷款所支付的利息:

  • 购买折旧资产
  • 维修
  • 用于装修。

同样,如果您贷款购买土地以建造租赁物业或为打算出租的物业提供装修资金,则贷款利息将从您借出贷款之日起作为减免额。但是,如果您的意图发生了变化,例如,您决定将物业用于私人目的,并且不再使用它来产生租金或其他收入,那么您在意图发生变化后就无法申领利息作为减免额。

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复杂的贷款结构如何计算减免额

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银行和其他贷款机构提供各种金融产品可用于购买租赁物业。这些产品中的许多产品都允许灵活的还款和重提账户。结果是可能获得的贷款被用以同时购买租赁物业和其他用途,例如购买私人汽车。在这种情况下,贷款利息必须根据出租物业和私人目的所借的金额分摊为可减免和不可减免两部分。如果您的贷款账户由于各种存款和取款而导致余额出现波动,并且同时用于私人目的和出租物业目的,则必须保留准确的记录以使您能够计算适用于出租物业的利息部分;也就是说,您必须将与出租物业有关的利息与与私人使用资金有关的任何利息分开。

一些出租物业所有者借钱购买新房,然后出租他们以前的房屋。如果旧房中有未偿还的贷款,并且该物业用于产生收入,则该贷款的未偿利息或部分利息将可作为减免额。但是,不能将因为购买新房而产生的利息进行减免申领。无论新房的贷款是否以旧房作为抵押,都是如此。

还存在更复杂的投资贷款利息还款结构,例如涉及两个或两个以上贷款或子账户的“关联”或“拆分”贷款,其中一个用于私人目的,另一个用于商业目的。还款分配给私人账户,未付利息在商业账户中被资本化。这样做的目的是让您更快地还清房屋贷款,同时推迟支付租赁物业贷款的款项,并通过产生利息来最大化您的潜在利息减免。

这可以产生税收优惠,因为使用上述贷款结构投资账户上实际产生的利息减免额大于合理预期的利息数额。在这种情况下,澳大利亚税务局可能不允许您部分或全部利息的减免。如果您预付利息,则可能无法一次申领全部利息减免。在行动前您应该寻求专业税务顾问的建议。
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免责声明:本文所涉及的事实信息仅供参考,信息不能用于购买投资相关产品及服务、金融产品或替代专业会计、税务、法律或其他专业咨询者提供的咨询意见。在作出决定或采取行动前,您应咨询海嘉会计师事务所专业金融或税务服务人士。尽管我们尽力保证信息来源可靠性以及编译的准确性,但海嘉会计师事务所不对任何信息出现差错或遗漏,以及因使用该信息而获得的结果承担法律责任。

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