Property Investing

Posted on 26th October, 2011.

Capital Allowances and Impact on Capital Gains Tax

Many people ask how capital allowances impact on the calculation of the capital gain when disposing of a property.  Capital allowances are covered by Division 43 of the Tax Act.  Effectively this allows someone to claim a write-off for the building construction costs over a period of time. If a taxpayer is selling an investment [...]

Posted on 1st July, 2011.

Home Office Expenses

A lot of people incorrectly assume that because they frequently work from home that they are therefore entitled to a deduction of a portion of their interest, rent, electricity, etc.  The ATO has provided a ruling TR93/30 which gives their view on when home expenses are deductible and how much of those expenses can be [...]

Posted on 27th February, 2011.

Selling Property and using the Margin Scheme

When selling property people erroneously assume that the GST payable is equal to 1/11th of the sale price.  However this is not always the case and you must consider the amount of GST payable when selling property. Assuming that you are registered for GST or required to be registered for GST then you may need [...]

Posted on 4th January, 2011.

Rental Properties – What can I claim

So you’ve just purchased your investment property and you are now wondering what you can claim on your tax return.  Following are some of the common and some overlooked deductions that are available. Property must be available for rent It is important that the property is available for rent.  This doesn’t mean that the property [...]