澳大利亚将假日家庭减税限制在与房租有关的费用,除非主要用于收入,新的规则从2025年11月12日开始实行。 Australia limits holiday home tax deductions to rental-related costs unless primarily for income, with new rules starting Nov. 12, 2025.

从2025年11月12日起,澳大利亚一项新的税收裁决将度假住宅的扣减限制在仅与租金收入直接相关的支出,如广告和清洁,除非财产主要为收入而持有。 Starting November 12, 2025, a new Australian tax ruling limits deductions for holiday homes to only expenses directly tied to rental income, such as advertising and cleaning, unless the property is primarily held for income. 如果房屋主要供个人使用,即使偶尔出租,则不再可以扣除诸如利息、利率、保险和修理等所有权费用。 Ownership costs like interest, rates, insurance, and repairs are no longer deductible if the home is mainly for personal use, even with occasional rentals. 澳大利亚税务局将依据行为来评估意图,而不仅仅是租赁日。 The Australian Tax Office will assess intent based on behavior, not just rental days. 未收回的费用仍可增加成本基数,减少未来资本收益税。 Unrecovered expenses can still increase the cost base, reducing future capital gains tax. 现有安排需调整至2026年7月1日。 Existing arrangements have until July 1, 2026, to adjust. 同时,Centlemlink允许在不丧失领取养恤金资格的情况下使用继承手段进行更大规模的搬迁,尽管搬迁费用可能抵消福利。 Meanwhile, Centrelink allows upsize moves using inheritance without losing pension eligibility, though moving costs may offset benefits.