LANDLORD GUIDE
Tax and Depreciation
税务与折旧：帮助房东了解资料整理、常见概念和什么时候需要找持牌专业人士。
This section provides general educational context only. Tax, depreciation, and investment decisions should be confirmed with qualified professionals.
Latest articles
- Tax Basics for Investment Property LandlordsInvestment property landlords need to understand rental income reporting, deductible expenses, negative gearing, depreciation, capital gains tax, and record keeping.
- What Is Negative GearingNegative gearing happens when the costs of holding an investment property exceed the rental income, and the loss may be used to reduce other taxable income.
- What Is a Depreciation ReportA depreciation report identifies depreciable building structure and plant/equipment items such as flooring, walls, air conditioning, cabinetry, and carpets.
- Capital Gains Tax and the 50 Percent DiscountCapital gains tax may apply when an investment property is sold for a gain.
- The Six-Year RuleThe six-year rule can apply when a former main residence is rented out and later sold within a qualifying period.