獨兄片兄，我還真找到了一個權威的說法！

http://www.ato.gov.au/individuals/content.aspx?menuid=0&doc=/content/00270214.htm&page=9#P298_31711

 

有這麽一段：

Lease document expenses

Your share of the costs of preparing and registering a lease and the cost of stamp duty on a lease are deductible to the extent that you have used, or will use, the property to produce income. This includes any such costs associated with an assignment or surrender of a lease.

For example, freehold title cannot be obtained for properties in the Australian Capital Territory (ACT). They are commonly acquired under a 99-year crown lease. Therefore, stamp duty, preparation and registration costs you incur on the lease of an ACT property are deductible to the extent that you use the property as a rental property.

所有跟帖： 

• 沒說印花稅可以抵收入稅 -片仔癀- ♂ (63 bytes) () 05/13/2012 postreply 02:38:57

• 片兄讀題要仔細呀 -老狼壞壞- ♂ (29 bytes) () 05/13/2012 postreply 03:10:41

• 沒錯，是deductible.但不是在收入稅扣減，而是與出租房一樣，賣了房才能扣 -片仔癀- ♂ (0 bytes) () 05/13/2012 postreply 03:51:44

• 多謝，我是說那個99年自動續租有什麽link嗎？ -獨孤餓- ♂ (28 bytes) () 05/13/2012 postreply 03:41:28

• 99年合約的意思就是政府如果需要，99年合約期滿後可以無條件收回土地 -ActRiot- ♂ (3343 bytes) () 05/13/2012 postreply 07:01:51