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BMT税收折旧在投资业主在税务时间申请折旧时有一些提示。以下五种方法可确保您获得属于您的产品。 1.不要错过折旧扣除 房地产投资者有权享受一系列税收减免，这有助于降低应纳税所得并使投资房产更具可行性。 一些税收减免包括议会费率，抵押贷款利息，物业管理费，土地税，分层费，维护费，保险费，会计费和折旧费。 在这些扣除中，折旧是最常错过的。 这是因为它是非现金扣除。 也就是说，投资者不需要花任何钱就有资格申请。 研究显示，80％的房地产投资者错失了他们有权享受的折旧扣除。 为了确保正确和最大化折旧，投资者应联系专业的数量测量师，如BMT税收折旧，以组织全面的折旧计划。 BMT税收折旧表列出了投资者可以为其投资物业申请的所有扣除额。它持续四十年，准备费用100％可免税。 在2017-2018财政年度，BMT税务折旧在住宅物业的第一年索赔中发现他们的客户平均减税8,212美元。 访问BMT的税收折旧计算器，估算您可能有权获得的扣除额。 2.如果您最近购买了投资房产，您仍然可以在此纳税时间申请
澳大利亚税务局（ATO）允许投资者根据物业可供租赁的天数索赔折旧。 BMT税收折旧表对财产投资者及其会计师来说这样的部分年度索赔很容易，并且可以根据物业可供出租的时间百分比按比例扣除。 你有改进吗？不要忘记更新您的税收折旧表 如果在上一个财政年度对房产进行了改进，例如翻新，最好与数量测量师联系，看看您是否需要更新的折旧计划。 重要的是要意识到维修和基本工程改进之间存在差异，因为这会影响索赔。任何维修的费用可以在完成的同一财政年度全额索赔。 另一方面，改进是指物品或物业的状况超出购买时的状况。这些改进本质上是资本性的，必须随着时间的推移而折旧。 因此，如果在上一个财政年度对房产进行了任何翻新或改进，房产投资者应寻求经验丰富的数量测量师的建议，以确保他们的扣减是正确的。 访问他们的网站，了解有关BMT Tax Depreciation的更多信息。 在翻新后可能需要更新的税收折旧计划以捕获所有新安装的工厂和设备资产或基本工程支出。 4.与您的会计师讨论税收折旧扣除 会计师通常会将物业投资者转介给数量测量师或代表您联系他们以安排时间表。 虽然他们可以处理扣减，但他们无法估算建筑成本，以便为您提供税收折旧计划。 只有合格的数量测量师才能做到这一点。 数量测量师是税收裁定97/25中为数不多的专业人士之一，他们拥有适当的建筑成本核算技能来估算折旧建筑成本。 但是，并非所有的数量测量师都专注于税收折旧。 只有像BMT这样的税收折旧专家可以依赖于维护与折旧相关的所有当前ATO税务裁定的详细知识。 一旦税收折旧计划完成，会计师将这些扣除额输入房产投资者的年度所得税申报表。 5.修改以前的纳税申报表，不要错过申请过去几年的扣除额 投资业主经常询问他们拥有和租用的房产多年，并且之前没有申请折旧扣除。 ATO允许在初次提交后的两年内轻松调整纳税申报表。这使财产所有者能够收回可能遗漏的一些扣除额。 值得注意的是，需要在每个需要修改的财政年度提交单独的申请。 收入，折旧和其他索赔将影响每个纳税申报表的结果。 如果您在过去几年中错过或未最大化您的索赔，则可以在符合条件的年份内定制折旧计划。 如果我们找不到，BMT为所有客户提供保证。 Five things to know about depreciationthis tax time BMT Tax Depreciation has some tips forinvestment property owners when it comes to claiming depreciation at tax time.Below are five ways to make sure you get what is yours.
此文章出于 <The Economy, May 07 2019> 1. Don’t miss out on depreciationdeductions Property investors are entitled to arange of tax deductions which help to lower taxable income and make owning aninvestment property more viable. Some of the tax deductions availableinclude council rates, the interest from a mortgage, property management fees,land taxes, strata fees, maintenance costs, insurance, accounting fees anddepreciation. Of these deductions, depreciation isthe most commonly missed. This is because it’s a non-cashdeduction. That is, investors do not need tospend any money to be eligible to claim it. Research has shown 80 per cent ofproperty investors are missing out on the depreciation deductions they’reentitled to. To ensure that depreciation is beingclaimed correctly and maximised, investors should contact a specialist QuantitySurveyor, such as BMT Tax Depreciation, to organise a comprehensivedepreciation schedule. A BMT Tax Depreciation Scheduleoutlines all the deductions an investor can claim for their investment property.It lasts for forty years and the fee for preparing it is 100 per cent taxdeductible. During the 2017-2018 financial year,BMT Tax Depreciation found their clients an average of $8,212 in tax deductionsin the first year claim alone for residential properties. Visit BMT’s taxdepreciation calculator for an estimate of the deductions you may be entitledto. 2. If you recently purchased aninvestment property, you can still make a claim this tax time The Australian Taxation Office (ATO) allows investors to claimdepreciation based on the number of days a property was available for lease. A BMT Tax Depreciation Schedule makespartial year claims like this easy for the property investor and theiraccountant and can pro-rata deductions based on the percentage of time theproperty was available for rent. 3. Have you made improvements? Don’tforget to update your tax depreciation schedule If improvements have been made to theproperty in the past financial year, like a renovation, it’s a good idea to getin touch with a Quantity Surveyor to see if you will require an updateddepreciation schedule. It’s important to be aware there is adifference between a repair and a capital works improvement, as this willaffect the claim. The cost of any repairs can be claimed in full in the samefinancial year they are completed. An improvement, on the other hand, iswhen you improve the condition of an item or property beyond that of when itwas purchased. Such improvements are capital in nature and must be depreciatedover time. For this reason, if any renovations orimprovements have been made to the property in the last financial year, theproperty investor should seek the advice of an experienced Quantity Surveyor toensure their deductions are claimed correctly. Find out more about BMTTax Depreciation by visiting their website. An updated tax depreciation schedulemay be required after a renovation to capture all newly installed plant andequipment assets or capital works expenditure. 4. Discuss tax depreciation deductionswith your accountant An accountant will often referproperty investors to a Quantity Surveyor or contact them on your behalf toarrange a schedule. While they can process the deductions,they can’t estimate construction costs to provide you with the tax depreciationschedule. Only a qualified Quantity Surveyor cando that. Quantity Surveyors are one of the fewprofessionals recognised under Tax Ruling 97/25 to have the appropriateconstruction costing skills to estimate building costs for depreciation. However, not all Quantity Surveyorsspecialise in tax depreciation. Only a tax depreciation specialistlike BMT can be relied on to maintain detailed knowledge of all current ATO TaxRulings relating to depreciation. Once a tax depreciation schedule hasbeen completed, an Accountant will input these deductions into the propertyinvestor’s annual income tax return. 5. Amend previous tax returns and don’tmiss out on claiming past years’ deductions Investment property owners oftenenquire about a property they have owned and rented for a number of years andthey haven’t claimed depreciation deductions before. The ATO allows tax returns to beeasily adjusted for two years after the initial submission. This enablesproperty owners to recoup some of the deductions that may have been missed. It’s important to note a separateapplication will need to be submitted for each financial year requiring anamendment. Income, depreciation and other claimsmade will impact the outcome of each tax return. If you have missed or not maximisedyour claim in previous years, the depreciation schedule can be tailored withinthe eligible years. BMT offers a guarantee to all clientsthat if we can’t find double our fee in deductions in the first full financialyear, we won’t charge for our service. To learn more about depreciation,visit the tax depreciation overviewpage on the BMT Tax Depreciationwebsite. This is a sponsored article.
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