{"id":4173,"date":"2026-05-29T12:56:37","date_gmt":"2026-05-29T02:56:37","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/investment-property-eofy-2026-australia-tax-deductions-chinese\/"},"modified":"2026-05-29T12:56:37","modified_gmt":"2026-05-29T02:56:37","slug":"investment-property-eofy-2026-australia-tax-deductions-chinese","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/investment-property-eofy-2026-australia-tax-deductions-chinese\/","title":{"rendered":"\u6fb3\u6d32\u6295\u8d44\u623f EOFY 2026 \u62a5\u7a0e\u7701\u7a0e\u5b8c\u5168\u653b\u7565\uff1a\u58a8\u5c14\u672c\u4e0e\u5e03\u91cc\u65af\u73ed\u534e\u4eba\u623f\u4e1c\u5fc5\u770b\uff08\u6298\u65e7\u3001\u5229\u606f\u3001\u7ef4\u4fee\u3001\u65b0\u8d1f\u6263\u7a0e\u8854\u63a5\uff09"},"content":{"rendered":"<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BlogPosting\", \"headline\": \"\u6fb3\u6d32\u6295\u8d44\u623f EOFY 2026 \u62a5\u7a0e\u7701\u7a0e\u5b8c\u5168\u653b\u7565\uff1a\u58a8\u5c14\u672c\u4e0e\u5e03\u91cc\u65af\u73ed\u534e\u4eba\u623f\u4e1c\u5fc5\u770b\", \"description\": \"EOFY 2026 \u6295\u8d44\u623f\u62a5\u7a0e\u64cd\u4f5c\u6307\u5357\uff1a\u4eca\u5e74\u80fd\u62b5\u4ec0\u4e48\u30016\/30 \u524d\u8fd8\u80fd\u505a\u4ec0\u4e48\u3001\u7ef4\u4fee vs \u6539\u9020\u7684\u5173\u952e\u8fb9\u754c\u3001Division 40\/43 \u6298\u65e7\u62a5\u544a\u3001\u65b0\u8d1f\u6263\u7a0e\u89c4\u5219\u4e0b\u623f\u4e1c\u7684\u529f\u8bfe\uff0c\u534e\u4eba\u623f\u4e1c\u5e38\u8e29\u7684 5 \u4e2a\u5751\u3002\", \"image\": \"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/05\/2026-05-29-investment-property-eofy-chinese.jpeg\", \"datePublished\": \"2026-05-29T09:00:00+10:00\", \"dateModified\": \"2026-05-29T09:00:00+10:00\", \"inLanguage\": \"zh-Hans\", \"mainEntityOfPage\": {\"@type\": \"WebPage\", \"@id\": \"https:\/\/wiselinkaccountants.com.au\/investment-property-eofy-2026-australia-tax-deductions-chinese\/\"}, \"author\": {\"@type\": \"Person\", \"name\": \"Lily Zhang\", \"jobTitle\": \"Founder & Principal Accountant\", \"hasCredential\": [\"CPA Australia member\", \"Registered Tax Agent\", \"ASIC Registered Agent\", \"NTAA Member\"], \"worksFor\": {\"@type\": \"AccountingService\", \"name\": \"Wiselink Accountants\"}, \"knowsLanguage\": [\"en\", \"zh\"]}, \"publisher\": {\"@type\": \"Organization\", \"name\": \"Wiselink Accountants\", \"logo\": {\"@type\": \"ImageObject\", \"url\": \"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2020\/02\/logo.png\"}}, \"about\": \"\u6fb3\u6d32\u6295\u8d44\u623f EOFY 2025-26 \u62a5\u7a0e\u4e0e\u7701\u7a0e\"}<\/script><\/p>\n<p>\u5bf9\u5f88\u591a\u58a8\u5c14\u672c\u548c\u5e03\u91cc\u65af\u73ed\u7684\u534e\u4eba\u623f\u4e1c\u6765\u8bf4\uff0c2026 \u5e74\u7684 EOFY \u4e0d\u592a\u4e00\u6837\uff1a5 \u6708 12 \u65e5\u8054\u90a6\u9884\u7b97\u4e4b\u591c\uff0c\u653f\u5e9c\u5bf9\u8d1f\u6263\u7a0e\u548c\u8d44\u672c\u5229\u5f97\u7a0e\uff08CGT\uff09\u89c4\u5219\u505a\u51fa\u4e86\u5341\u5e74\u6765\u6700\u5927\u7684\u8c03\u6574\u3002\u4f46\u4f60\u4eca\u5e74\u8981\u62a5\u7684\u8fd9\u4efd\u7a0e\u8868\uff0c\u4ecd\u7136\u662f<strong>\u6309\u73b0\u884c\u89c4\u5219<\/strong>\u6765\u2014\u2014\u91cd\u5934\u620f\u4e0d\u5728\u653f\u7b56\u89e3\u8bfb\uff0c\u800c\u5728 6 \u6708 30 \u65e5\u524d\u5b9e\u6253\u5b9e\u80fd\u505a\u7684\u90a3\u51e0\u4e2a\u52a8\u4f5c\u4e0a\u3002<\/p>\n<p>\u8fd9\u662f\u4e00\u4efd\u7ed9\u6fb3\u6d32\u6295\u8d44\u623f\u623f\u4e1c\u7684 EOFY \u5b9e\u64cd\u6307\u5357\uff1a\u4eca\u5e74\u80fd\u62b5\u4ec0\u4e48\u30016 \u6708 30 \u65e5\u524d\u8fd8\u6765\u5f97\u53ca\u505a\u4ec0\u4e48\u3001\u65b0\u8d1f\u6263\u7a0e\u89c4\u5219\u4e0b\u63a5\u4e0b\u6765\u600e\u4e48\u8d70\uff0c\u4ee5\u53ca\u534e\u4eba\u623f\u4e1c\u6700\u5e38\u8e29\u7684 5 \u4e2a\u7a0e\u52a1\u5751\u3002<\/p>\n<figure><img decoding=\"async\" src=\"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/05\/2026-05-29-investment-property-eofy-chinese.jpeg\" alt=\"\u58a8\u5c14\u672c\u4e0e\u5e03\u91cc\u65af\u73ed\u90ca\u533a\u73b0\u4ee3\u4f4f\u5b85\u5916\u89c2\uff0c\u8c61\u5f81\u6fb3\u6d32\u6295\u8d44\u623f EOFY \u62a5\u7a0e\u4e0e\u7701\u7a0e\" \/><figcaption>EOFY \u4e34\u8fd1\uff0c\u623f\u4e1c\u5728 6 \u6708 30 \u65e5\u524d\u505a\u5bf9\u7684\u51e0\u4e2a\u52a8\u4f5c\uff0c\u80fd\u663e\u8457\u6539\u53d8\u6295\u8d44\u623f\u7684\u5e74\u5ea6\u7a0e\u52a1\u7ed3\u679c\u3002<\/figcaption><\/figure>\n<h2>30 \u79d2\u5148\u770b\u61c2\uff1a\u5173\u952e\u65e5\u671f<\/h2>\n<table>\n<thead>\n<tr>\n<th>\u65e5\u671f<\/th>\n<th>\u4e8b\u4ef6<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>2026 \u5e74 5 \u6708 12 \u65e5<\/strong><\/td>\n<td>\u9884\u7b97\u4e4b\u591c\u2014\u2014\u8fd9\u5929<strong>\u4e4b\u524d<\/strong>\u6301\u6709\u7684\u6295\u8d44\u623f\uff0c\u65b0\u8d1f\u6263\u7a0e\u4e0e CGT \u89c4\u5219<strong>\u4e0d\u5f71\u54cd\u4f60<\/strong>\uff08grandfathered\uff09<\/td>\n<\/tr>\n<tr>\n<td><strong>2026 \u5e74 6 \u6708 30 \u65e5<\/strong><\/td>\n<td>2025\u201326 \u8d22\u5e74\u622a\u6b62\u2014\u2014\u6240\u6709 EOFY \u52a8\u4f5c\u7684\u6700\u540e\u671f\u9650<\/td>\n<\/tr>\n<tr>\n<td><strong>2027 \u5e74 7 \u6708 1 \u65e5<\/strong><\/td>\n<td>\u8d1f\u6263\u7a0e\u65b0\u89c4\u4e0e CGT \u65b0\u6298\u6263\uff08\u542b 30% \u6700\u4f4e\u7a0e\u7387\uff09\u751f\u6548<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5173\u952e\u8ba4\u77e5\uff1a<strong>2027 \u5e74 7 \u6708\u4e4b\u524d\u7684\u4e24\u4e2a\u8d22\u5e74\uff0c\u662f\u6309&#8221;\u65e7\u89c4\u5219&#8221;\u64cd\u4f5c\u7684\u6700\u540e\u7a97\u53e3\u3002<\/strong>\u4eca\u5e74\u7684 EOFY\uff0c\u6309\u90e8\u5c31\u73ed\u628a\u62b5\u6263\u505a\u6ee1\u3001\u628a\u8bb0\u5f55\u505a\u9f50\uff0c\u5c31\u662f\u5bf9\u4f60\u6700\u6709\u5229\u7684\u7b56\u7565\u3002\u65b0\u89c4\u600e\u4e48\u770b\uff0c\u53c2\u89c1\u6211\u4eec\u7684 <a href=\"https:\/\/wiselinkaccountants.com.au\/australia-negative-gearing-reform-2026-chinese-investors-zh\/\">2026 \u8d1f\u6263\u7a0e\u6539\u9769\uff1a\u534e\u4eba\u6295\u8d44\u8005 5 \u5927\u53d8\u5316<\/a>\u3002<\/p>\n<h2>\u7b2c 1 \u90e8\u5206\uff1a\u4eca\u5e74 EOFY \u6295\u8d44\u623f\u80fd\u62b5\u6263\u4ec0\u4e48\uff1f<\/h2>\n<p>\u6295\u8d44\u623f\u62b5\u6263\u5206\u4e3a<strong>\u4e09\u7c7b<\/strong>\uff1a\u5f53\u5e74\u53ef\u5168\u989d\u62b5\u6263\u7684\u8fd0\u8425\u8d39\u7528\u3001\u5f53\u5e74\u53ef\u62b5\u7684\u5229\u606f\u3001\u4ee5\u53ca\u6309\u5e74\u6298\u65e7\u7684\u8d44\u672c\u6027\u652f\u51fa\u3002<\/p>\n<h3>A. \u5f53\u5e74\u53ef\u62b5\u7684\u8fd0\u8425\u8d39\u7528\uff08\u6700\u5e38\u7528\u3001\u6700\u5bb9\u6613\u6f0f\uff09<\/h3>\n<ul>\n<li><strong>\u6295\u8d44\u76ee\u7684\u7684\u8d37\u6b3e\u5229\u606f<\/strong>\u2014\u2014\u53ea\u770b\u8d37\u6b3e\u7528\u9014\uff0c\u4e0d\u770b\u62b5\u62bc\u7269\u3002\u518d\u62bd\u8d37\uff08redraw\uff09\u51fa\u6765\u81ea\u4f4f\u7684\u90e8\u5206\u4e0d\u80fd\u62b5\u3002<\/li>\n<li><strong>\u5e02\u653f\u8d39\uff08council rates\uff09\u3001\u6c34\u8d39\u3001\u571f\u5730\u7a0e\uff08land tax\uff09<\/strong>\u2014\u2014\u53ea\u62b5\u623f\u5b50\u4f5c\u4e3a\u51fa\u79df\u623f\u7684\u90a3\u4e00\u6bb5\u65f6\u95f4\u3002<\/li>\n<li><strong>\u4e1a\u59d4\u4f1a\u8d39\uff08body corporate \/ strata\uff09<\/strong>\u2014\u2014\u7ba1\u7406\u8d39\u3001\u4e13\u9879\u57fa\u91d1\uff08special levy \u4e2d\u7684\u4fee\u7f2e\u90e8\u5206\u53ef\u62b5\uff1b\u8d44\u672c\u6027\u6539\u9020\u90e8\u5206\u4e0d\u80fd\u7acb\u523b\u62b5\uff0c\u9700\u6298\u65e7\uff09\u3002<\/li>\n<li><strong>\u5efa\u7b51\u4fdd\u9669\uff08building insurance\uff09+ \u623f\u4e1c\u4fdd\u9669\uff08landlord insurance\uff09<\/strong>\u3002<\/li>\n<li><strong>\u7269\u4e1a\u7ba1\u7406\u8d39<\/strong>\u2014\u2014\u4e2d\u4ecb\u7ba1\u7406\u4f63\u91d1\u3001\u79df\u5ba2\u529e\u7406\u8d39\u7528\u3001\u7eed\u7ea6\u8d39\u7528\u3002<\/li>\n<li><strong>\u5e7f\u544a\u62db\u79df\u8d39\u7528<\/strong>\u2014\u2014Domain\/realestate.com.au \u4e0a\u67b6\u8d39\u3001\u4e13\u4e1a\u6444\u5f71\u8d39\u3002<\/li>\n<li><strong>\u6cd5\u5f8b\u4e0e\u4f1a\u8ba1\u8d39\u7528<\/strong>\u2014\u2014\u79df\u7ea6\u8349\u62df\u3001\u8ffd\u79df\u3001\u5e74\u5ea6\u62a5\u7a0e\u8d39\u3001\u672c\u6307\u5357\u5e2e\u4f60\u505a\u7684\u54a8\u8be2\u8d39\u3002<\/li>\n<li><strong>\u7ef4\u4fee\u4e0e\u4fdd\u517b\uff08repairs &amp; maintenance\uff09<\/strong>\u2014\u2014\u628a\u635f\u574f\u7684\u6062\u590d\u539f\u72b6\uff08\u89c1\u4e0b\u65b9\u5173\u952e\u533a\u5206\uff09\u3002<\/li>\n<li><strong>\u5dee\u65c5<\/strong>\u2014\u2014\u4e00\u822c\u60c5\u51b5\u4e0b\uff0c\u81ea\u8d39\u524d\u5f80\u68c0\u67e5\u7269\u4e1a\u7684\u5dee\u65c5\u8d39<strong>\u4e0d\u53ef\u62b5<\/strong>\uff082017 \u5e74\u8d77\u7684\u9650\u5236\uff0c\u4ecd\u6709\u6548\uff09\uff1b\u5546\u4e1a\u7528\u9014\u4e3a\u4e3b\u7684\u7eb3\u7a0e\u4eba\u4f8b\u5916\u3002<\/li>\n<li><strong>\u6c34\u7535\u6c14<\/strong>\u2014\u2014\u7a7a\u7f6e\u671f\u6216\u5305\u6c34\u7535\u51fa\u79df\u671f\u95f4\u7531\u623f\u4e1c\u627f\u62c5\u7684\u90e8\u5206\u3002<\/li>\n<\/ul>\n<h3>B. \u5229\u606f\uff1a\u6700\u5927\u7684\u4e00\u7b14\u62b5\u6263<\/h3>\n<p>\u5bf9\u7edd\u5927\u591a\u6570\u623f\u4e1c\u6765\u8bf4\uff0c<strong>\u8d37\u6b3e\u5229\u606f\u662f\u6295\u8d44\u623f\u5f53\u5e74\u6700\u5927\u7684\u53ef\u62b5\u9879<\/strong>\u3002\u4e24\u4e2a\u5e38\u88ab\u5ffd\u89c6\u7684\u70b9\uff1a<\/p>\n<ul>\n<li><strong>\u5206\u6e05\u8d26\u6237<\/strong>\uff1a\u6295\u8d44\u8d37\u6b3e\u8d26\u6237\u91cc\u53ea\u8d70\u548c\u6295\u8d44\u623f\u6709\u5173\u7684\u8d44\u91d1\u3002\u4e00\u65e6\u6df7\u5165\u81ea\u4f4f\u76ee\u7684\uff08\u4f8b\u5982 redraw \u51fa\u6765\u5ea6\u5047\uff09\uff0c\u90a3\u4e00\u90e8\u5206\u7684\u5229\u606f\u5c31\u4e0d\u53ef\u62b5\uff0c\u4e14\u754c\u9650\u4e00\u65e6\u6df7\u4e86\u5f88\u96be\u518d\u5398\u6e05\u3002<\/li>\n<li><strong>\u9884\u4ed8\u5229\u606f\uff08Prepay\uff09<\/strong>\uff1a\u6ee1\u8db3\u6761\u4ef6\u65f6\uff0c\u53ef\u4ee5\u4e00\u6b21\u6027\u9884\u4ed8\u672a\u6765\u6700\u591a <strong>12 \u4e2a\u6708<\/strong>\u7684\u5229\u606f\uff0c\u5e76\u5728\u672c\u8d22\u5e74\u5168\u90e8\u62b5\u6263\uff08\u9002\u5408\u4eca\u5e74\u7a0e\u7387\u9ad8\u3001\u660e\u5e74\u7a0e\u7387\u4f4e\u7684\u4eba\uff09\u3002\u8981\u94f6\u884c\u652f\u6301\u300cprepayment fixed loan\u300d\u8fd9\u7c7b\u4ea7\u54c1\uff1b\u5e76\u4e0d\u662f\u6240\u6709\u8d37\u6b3e\u90fd\u80fd\u9884\u4ed8\u3002<\/li>\n<\/ul>\n<h3>C. \u6298\u65e7\uff1a\u5f88\u591a\u534e\u4eba\u623f\u4e1c\u5c11\u62b5\u6216\u6ca1\u62b5<\/h3>\n<p>\u8fd9\u662f\u88ab\u9057\u6f0f\u6700\u591a\u7684\u4e00\u7c7b\u3002\u4e24\u6761\u89c4\u5219\u4e00\u8d77\u7528\uff1a<\/p>\n<ul>\n<li><strong>Division 43 \u8d44\u672c\u6027\u5efa\u7b51\u5de5\u7a0b\u6298\u65e7\uff08Capital works\uff09<\/strong>\uff1a\u5efa\u7b51\u672c\u4f53\u3001\u5899\u4f53\u3001\u5c4b\u9876\u3001\u56fa\u5b9a\u88c5\u4fee\u3002\u4e00\u822c\u6309\u5efa\u9020\u6210\u672c\u7684 <strong>2.5%\/\u5e74\u3001\u5171 40 \u5e74<\/strong>\u62b5\u6263\uff0c\u524d\u63d0\u662f\u5efa\u7b51\u52a8\u5de5\u65e5\u5728 1985 \u5e74 9 \u6708 18 \u65e5\u4e4b\u540e\uff08\u4f4f\u5b85\uff09\u3002<\/li>\n<li><strong>Division 40 \u5de5\u5382\u4e0e\u8bbe\u5907\u6298\u65e7\uff08Plant &amp; equipment\uff09<\/strong>\uff1a\u6d17\u7897\u673a\u3001\u70d8\u5e72\u673a\u3001\u70ed\u6c34\u5668\u3001\u7a7a\u8c03\u3001\u5730\u6bef\u3001\u767e\u53f6\u7a97\u3001\u70df\u96fe\u62a5\u8b66\u5668\u7b49\u3002<strong>\u6ce8\u610f<\/strong>\uff1a2017 \u5e74 5 \u6708 9 \u65e5\u540e\u4e70\u5165\u7684<strong>\u5df2\u7528\u8fc7<\/strong>\u7684\u7b2c\u4e8c\u624b plant &amp; equipment\uff0c\u4e0d\u518d\u53ef\u4ee5\u62b5 D40\uff08\u53ea\u6709\u539f\u59cb\u5b89\u88c5\u4eba\/\u65b0\u8d2d\u6216\u5168\u65b0\u81ea\u5efa\u7684\u623f\u4e1c\u80fd\u7528 D40\uff09\u3002<\/li>\n<\/ul>\n<p>\u80fd\u4e0d\u80fd\u62b5\u5230\u3001\u62b5\u591a\u5c11\uff0c\u51e0\u4e4e\u5b8c\u5168\u53d6\u51b3\u4e8e\u4f60\u6709\u6ca1\u6709<strong>\u4e13\u4e1a\u7684\u6298\u65e7\u62a5\u544a\uff08depreciation schedule\uff09<\/strong>\u2014\u2014\u7531\u6301\u724c\u7684 Quantity Surveyor\uff08QS\uff09\u51fa\u5177\u3002\u4e00\u6b21\u62a5\u544a\u8d39\u7528\u901a\u5e38 $600\u2013$800\uff0c<strong>\u672c\u8eab\u53ef\u62b5\u6263<\/strong>\uff0c\u5e76\u53ef\u7528\u5f88\u591a\u5e74\u3002<\/p>\n<blockquote>\n<p>\ud83d\udca1 <strong>\u4ec0\u4e48\u65f6\u5019\u8bf7 QS\uff1f<\/strong>\u8d8a\u65e9\u8d8a\u597d\u3002\u54ea\u6015\u4f60\u5e74\u4e2d\u4e70\u7684\u623f\uff0cQS \u4e5f\u80fd\u4ece\u4f60<strong>\u5f00\u59cb\u51fa\u79df\u90a3\u5929<\/strong>\u8d77\u51fa\u5177\u9002\u7528\u672c\u8d22\u5e74\u7684\u62a5\u544a\u3002\u5982\u679c\u4eca\u5e74\u8fd8\u6765\u5f97\u53ca\uff0c\u8d81 EOFY \u524d\u8bf7\u4e00\u4efd\uff0c\u4eca\u5e74\u7684\u6298\u65e7\u62b5\u6263\u5c31\u80fd\u7528\u4e0a\u3002<\/p>\n<\/blockquote>\n<h2>\u7b2c 2 \u90e8\u5206\uff1a\u7ef4\u4fee vs \u6539\u9020\u2014\u2014\u6700\u5bb9\u6613\u8e29\u5751\u7684\u4e00\u6761\u8fb9\u754c<\/h2>\n<p>\u8fd9\u6761\u7ebf\u4e0d\u5206\u6e05\uff0c\u8981\u4e48\u88ab ATO \u6539\u8d26\u3001\u8865\u7a0e\u3001\u52a0\u7f5a\uff0c\u8981\u4e48\u767d\u767d\u5c11\u62b5\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7c7b\u578b<\/th>\n<th>\u5b9a\u4e49<\/th>\n<th>\u62b5\u6263\u65b9\u5f0f<\/th>\n<th>\u4f8b\u5b50<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u7ef4\u4fee\uff08Repairs\uff09<\/strong><\/td>\n<td>\u628a\u5df2\u6709\u7684\u635f\u574f\u6062\u590d\u539f\u72b6\uff0c\u4e0d\u589e\u52a0\u4ef7\u503c<\/td>\n<td><strong>\u5f53\u5e74<\/strong>\u5168\u989d\u62b5<\/td>\n<td>\u6362\u4e00\u5757\u7834\u73bb\u7483\u3001\u8865\u5c4b\u9876\u6f0f\u70b9\u3001\u4fee\u6c34\u9f99\u5934<\/td>\n<\/tr>\n<tr>\n<td><strong>\u4fdd\u517b\uff08Maintenance\uff09<\/strong><\/td>\n<td>\u9884\u9632\u6027\u7684\u5e38\u89c4\u7ef4\u62a4<\/td>\n<td><strong>\u5f53\u5e74<\/strong>\u5168\u989d\u62b5<\/td>\n<td>\u5916\u5899\u5237\u6f06\u3001\u6e05\u7a7a\u8c03\u6ee4\u82af\u3001\u56ed\u827a\u4fee\u526a<\/td>\n<\/tr>\n<tr>\n<td><strong>\u521d\u59cb\u7ef4\u4fee\uff08Initial repairs\uff09<\/strong><\/td>\n<td>\u4e70\u4e0b\u65f6\u5c31\u5b58\u5728\u7684\u95ee\u9898\uff0c<strong>\u4e70\u5165\u540e\u7acb\u523b<\/strong>\u4fee<\/td>\n<td><strong>\u4e0d\u80fd<\/strong>\u5f53\u5e74\u62b5\uff0c\u8fdb Capital Works (D43)<\/td>\n<td>\u521a\u4ea4\u6613\u5b8c\u5c31\u628a\u53a8\u623f\u5730\u677f\u66ff\u6362\u6389<\/td>\n<\/tr>\n<tr>\n<td><strong>\u6539\u9020\uff08Improvements \/ Capital\uff09<\/strong><\/td>\n<td>\u66ff\u6362\u6216\u5347\u7ea7\u5230\u300c\u66f4\u597d\u7684\u300d<\/td>\n<td>\u8fdb D43\uff08\u5efa\u7b51\uff09\u6216 D40\uff08\u8bbe\u5907\uff09\u6309\u5e74\u6298\u65e7<\/td>\n<td>\u6574\u4e2a\u53a8\u623f\u7ffb\u65b0\u3001\u52a0\u9633\u53f0\u3001\u88c5\u65b0\u7a7a\u8c03<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5b9e\u64cd\u539f\u5219\uff1a<strong>\u300c\u4fee\u65e7\u5982\u65e7\u300d\u53eb\u7ef4\u4fee\uff0c\u300c\u4fee\u65e7\u6362\u65b0\u300d\u53eb\u6539\u9020\u3002<\/strong>\u628a\u6539\u9020\u5199\u6210&#8221;\u7ef4\u4fee&#8221;\u5168\u989d\u62b5\u6389\uff0c\u662f ATO \u67e5\u5f97\u6700\u591a\u7684\u623f\u4e1c\u9519\u8bef\u4e4b\u4e00\u3002<\/p>\n<h2>\u7b2c 3 \u90e8\u5206\uff1a6 \u6708 30 \u65e5\u524d\u8fd8\u80fd\u505a\u7684 4 \u4e2a\u52a8\u4f5c<\/h2>\n<ol>\n<li><strong>\u9884\u4ed8\u5229\u606f<\/strong>\uff08\u5982\u679c\u8d37\u6b3e\u652f\u6301\u4e14\u5bf9\u4f60\u5212\u7b97\uff09\u3002\u5e74\u5e95\u524d\u548c\u94f6\u884c\u786e\u8ba4\u80fd\u5426\u9501\u5b9a 12 \u4e2a\u6708\u5229\u606f\u5e76\u4e00\u6b21\u6027\u652f\u4ed8\u3002<\/li>\n<li><strong>\u628a\u4eca\u5e74\u8981\u505a\u7684\u7ef4\u4fee\u505a\u5b8c<\/strong>\u2014\u2014\u5df2\u7ecf\u53d1\u751f\u7684\u635f\u574f\u3001\u8ba1\u5212\u4e2d\u7684\u5c0f\u4fee\uff0c6 \u6708 30 \u65e5\u524d\u5b8c\u6210\u3001\u4ed8\u6b3e\u3001\u7559\u597d\u53d1\u7968\u3002\u91cd\u8981\uff1a\u662f<strong>\u7ef4\u4fee<\/strong>\u4e0d\u662f<strong>\u6539\u9020<\/strong>\u3002<\/li>\n<li><strong>\u8bf7 QS \u51fa\u6298\u65e7\u62a5\u544a<\/strong>\u2014\u2014\u8fd8\u6ca1\u62ff\u8fc7\u7684\u623f\u4e1c\uff0c\u73b0\u5728\u8bf7\u4e5f\u6765\u5f97\u53ca\u8986\u76d6\u672c\u8d22\u5e74\u3002<\/li>\n<li><strong>\u628a\u8bb0\u5f55\u6574\u7406\u9f50<\/strong>\u2014\u2014\u6536\u636e\u3001\u94f6\u884c\u6d41\u6c34\u3001\u79df\u91d1\u8bb0\u5f55\u3001\u79df\u5ba2\u540d\u5355\u4e0e\u65e5\u671f\u3001\u8d37\u6b3e\u5bf9\u8d26\u5355\u3001\u571f\u5730\u7a0e\u901a\u77e5\u3001\u4fdd\u9669\u5355\u3002\u6700\u7b80\u5355\u65b9\u5f0f\uff1a\u5f00\u4e00\u4e2a\u4e91\u7aef\u6587\u4ef6\u5939\u6309\u7c7b\u522b\u5f52\u6863\uff1b\u4e2d\u4ecb\u7ba1\u7406\u7684\u623f\u5b50\u4e5f\u8981\u81ea\u5df1\u7559\u4e00\u4efd\u72ec\u7acb\u5907\u4efd\u3002<\/li>\n<\/ol>\n<h2>\u7b2c 4 \u90e8\u5206\uff1a\u65b0\u8d1f\u6263\u7a0e\u89c4\u5219\u4e0b\uff0c\u623f\u4e1c\u63a5\u4e0b\u6765\u7684\u529f\u8bfe<\/h2>\n<p>\u9884\u7b97\u8c03\u6574\u5bf9\u4f60\u7684\u5f71\u54cd\uff0c\u8981\u770b\u4f60<strong>\u4ec0\u4e48\u65f6\u5019\u4e70\u623f<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>2026 \u5e74 5 \u6708 12 \u65e5\uff08\u542b\uff09\u4e4b\u524d\u6301\u6709<\/strong>\uff1agrandfathered\uff0c<strong>\u73b0\u884c\u89c4\u5219\u7ee7\u7eed\u9002\u7528<\/strong>\uff0c\u4e0d\u8bba\u4f60\u662f\u8d1f\u6263\u7a0e\u8fd8\u662f\u6b63\u6263\u7a0e\uff0c\u7167\u5e38\u8ba1\u7b97\u3002\u624b\u4e0a\u6709\u5408\u540c+settlement \u8bc1\u636e\u662f\u5173\u952e\u3002<\/li>\n<li><strong>2026 \u5e74 5 \u6708 12 \u65e5\u4e4b\u540e\u4e70\u5165 established\uff08\u4e8c\u624b\u4f4f\u5b85\uff09<\/strong>\uff1a\u4ece 2027\u201328 \u8d77\uff0c<strong>\u4e8f\u635f\u53ea\u80fd\u62b5\u623f\u79df\u6536\u5165<\/strong>\uff0c\u672a\u7528\u90e8\u5206\u7ed3\u8f6c\u5230\u672a\u6765\u2014\u2014<strong>\u4e0d\u80fd<\/strong>\u518d\u7528\u6765\u62b5\u5de5\u8d44\u548c\u5176\u4ed6\u6536\u5165\u3002\u73b0\u91d1\u6d41\u89c4\u5212\u8981\u91cd\u505a\u3002<\/li>\n<li><strong>2026 \u5e74 5 \u6708 12 \u65e5\u4e4b\u540e\u4e70\u5165 new build\uff08\u65b0\u623f\uff09<\/strong>\uff1a\u4fdd\u7559<strong>\u5168\u5957<\/strong>\u8d1f\u6263\u7a0e\u5f85\u9047\uff0c2027 \u5e74\u540e\u5356\u51fa\u65f6\u8fd8\u53ef\u4ee5\u5728\u65b0\u65e7 CGT \u6298\u6263\u4e2d\u9009\u6709\u5229\u7684\u90a3\u4e2a\u3002\u65b0\u623f\u5728\u65b0\u89c4\u4e0b\u88ab\u8d4b\u4e88\u4e86\u660e\u663e\u7684\u7a0e\u52a1\u4f18\u52bf\u3002<\/li>\n<\/ul>\n<p>\u7ffb\u8bd1\u6210\u884c\u52a8\uff1a\u624b\u4e0a\u662f grandfathered \u8001\u623f\u7684\u623f\u4e1c\uff0c\u4eca\u5e74\u7167\u5e38\u62a5\u7a0e\u5373\u53ef\uff1b\u6b63\u5728\u8003\u8651\u52a0\u4ed3\u7684\u623f\u4e1c\uff0c\u65b0\u89c4\u751f\u6548\u524d\u5269\u4e0b\u4e24\u4e2a\u8d22\u5e74\u662f\u6700\u540e\u7684&#8221;\u65e7\u89c4\u5219\u7a97\u53e3&#8221;\uff0c\u4f46\u8d2d\u4e70\u51b3\u7b56\u4e0d\u8981\u88ab\u7a0e\u52a1\u89c4\u5219\u7275\u7740\u9f3b\u5b50\u8d70\u2014\u2014\u73b0\u91d1\u6d41\u3001\u5730\u6bb5\u3001\u79df\u91d1\u56de\u62a5\u7387\u624d\u662f\u5e95\u76d8\u3002<\/p>\n<h2>\u534e\u4eba\u623f\u4e1c\u6700\u5e38\u8e29\u7684 5 \u4e2a\u5751<\/h2>\n<ol>\n<li><strong>\u628a\u6539\u9020\u5f53\u7ef4\u4fee\u62a5\u3002<\/strong>\u6574\u53a8\u7ffb\u65b0\u3001\u536b\u751f\u95f4\u6574\u88c5\u3001\u5168\u5c4b\u7a7a\u8c03\u5347\u7ea7\u2014\u2014\u8fd9\u4e9b\u662f<strong>\u6539\u9020<\/strong>\uff0c\u8981\u6298\u65e7\u800c\u4e0d\u662f\u5f53\u5e74\u62b5\u3002<\/li>\n<li><strong>\u6ca1\u62ff depreciation schedule\u3002<\/strong>\u5f88\u591a\u623f\u4e1c\u81ea\u5df1\u4f30\u4e2a\u6570\u62a5\u4e0a\u53bb\uff0c\u7ed3\u679c\u5c11\u62b5\u51e0\u5343\u751a\u81f3\u4e0a\u4e07\u3002\u4e00\u4efd QS \u62a5\u544a\u901a\u5e38\u7528\u5f88\u591a\u5e74\u3002<\/li>\n<li><strong>\u81ea\u4f4f\u671f \/ \u51fa\u79df\u671f\u6ca1\u5206\u6e05\uff08part-year\uff09\u3002<\/strong>\u5f53\u5e74\u65e2\u4f4f\u8fc7\u53c8\u51fa\u79df\u7684\u623f\u5b50\uff0c\u8981\u6309\u5929\u6570\u5206\u644a\u5229\u606f\u3001\u571f\u5730\u7a0e\u3001council rates \u7b49\u3002<\/li>\n<li><strong>\u6d77\u5916\u6536\u5165\u4e0e\u6d77\u5916\u623f\u4ea7\u6ca1\u62a5\u3002<\/strong>\u6fb3\u6d32\u7a0e\u52a1\u5c45\u6c11\u7684<strong>\u5168\u7403\u6536\u5165\u90fd\u8981\u62a5<\/strong>\uff0c\u5305\u62ec\u56fd\u5185\u51fa\u79df\u623f\u7684\u79df\u91d1\u3001\u6d77\u5916\u94f6\u884c\u5229\u606f\u3001\u6d77\u5916\u5356\u623f\u7684 CGT\u3002ATO \u4e0e\u591a\u56fd\u6709 CRS \u8d44\u8baf\u4ea4\u6362\uff0cdata-matching \u8d8a\u6765\u8d8a\u4e25\u3002<\/li>\n<li><strong>\u94f6\u884c\u8d26\u6237\u6ca1\u5206\u3002<\/strong>\u6295\u8d44\u8d37\u6b3e\u8d26\u6237\u91cc\u63ba\u4e86\u81ea\u4f4f\u76ee\u7684\u7684\u652f\u51fa\uff0c\u5229\u606f\u62b5\u6263\u754c\u9650\u5c31\u4e71\u4e86\u3002\u6700\u4f73\u505a\u6cd5\u662f<strong>\u6295\u8d44\u76ee\u7684\u5f00\u72ec\u7acb\u8d26\u6237<\/strong>\u3002<\/li>\n<\/ol>\n<h2>EOFY \u6295\u8d44\u623f 6 \u6b65\u68c0\u67e5\u6e05\u5355<\/h2>\n<ol>\n<li>\u786e\u8ba4 <strong>5 \u6708 12 \u65e5\u4e4b\u524d<\/strong>\u6301\u6709\u7684\u623f\u4ea7\u5df2\u5b58\u597d\u5408\u540c\u4e0e settlement \u8bc1\u636e\uff08grandfathering \u51ed\u636e\uff09\u3002<\/li>\n<li>\u4ece\u4e2d\u4ecb\u6216\u81ea\u5df1\u8d26\u672c\u62c9<strong>\u5168\u5e74\u79df\u91d1<\/strong>\u660e\u7ec6\u3001\u7a7a\u7f6e\u671f\u8bb0\u5f55\u3001\u79df\u5ba2\u8fdb\u51fa\u65e5\u671f\u3002<\/li>\n<li>\u628a\u6240\u6709<strong>\u8fd0\u8425\u8d39\u7528<\/strong>\u6309\u7c7b\u522b\u5f52\u6863\uff1a\u5229\u606f\u3001\u5e02\u653f\u8d39\u3001\u6c34\u8d39\u3001\u571f\u5730\u7a0e\u3001\u4fdd\u9669\u3001\u4e1a\u59d4\u4f1a\u3001\u7ba1\u7406\u8d39\u3001\u5e7f\u544a\u3001\u6cd5\u5f8b\u4f1a\u8ba1\u3001\u7ef4\u4fee\u3002<\/li>\n<li>\u8bc4\u4f30\u662f\u5426<strong>\u9884\u4ed8\u5229\u606f<\/strong>\uff08\u9002\u5408\u4eca\u5e74\u7a0e\u7387\u9ad8\u7684\u623f\u4e1c\uff09\u3002<\/li>\n<li>\u6ca1\u6709 <strong>depreciation schedule<\/strong> \u7684\uff0c\u4eca\u5e74\u5185\u8054\u7cfb QS\u3002<\/li>\n<li>\u628a<strong>\u6240\u6709\u53d1\u7968<\/strong>\u7559\u597d\u81f3\u5c11 <strong>5 \u5e74<\/strong>\uff08ATO \u8981\u6c42\uff09\u3002<\/li>\n<\/ol>\n<p>\u5927\u989d\u88c5\u4fee\u3001\u5356\u623f\u5728\u5373\u3001\u8de8\u5e74\u6295\u8d44\u7b56\u7565\uff0c\u6700\u597d\u63d0\u65e9\u548c\u4f1a\u8ba1\u6c9f\u901a\u2014\u2014\u5e74\u672b\u524d\u8fd8\u6709\u8c03\u6574\u7a7a\u95f4\uff0c\u8fc7\u4e86 6 \u6708 30 \u65e5\u5c31\u53ea\u80fd\u6309\u7ed3\u679c\u62a5\u3002\u53e6\u89c1\u6211\u4eec\u7684 <a href=\"https:\/\/wiselinkaccountants.com.au\/instant-asset-write-off-2026-eofy-chinese-small-business\/\">$2 \u4e07\u5373\u65f6\u8d44\u4ea7\u62b5\u6263\u6307\u5357<\/a>\uff08\u9002\u5408\u7528\u516c\u53f8\u6216\u4fe1\u6258\u6301\u6709\u6295\u8d44\u8d44\u4ea7\u7684\u623f\u4e1c\uff09\u3002<\/p>\n<h2>\u5e38\u89c1\u95ee\u9898\uff08FAQ\uff09<\/h2>\n<h3>\u6211 5 \u6708 12 \u65e5\u4e4b\u540e\u4e70\u7684\u4e8c\u624b\u6295\u8d44\u623f\uff0c\u4eca\u5e74\u8fd8\u80fd\u8d1f\u6263\u7a0e\u62b5\u5de5\u8d44\u5417\uff1f<\/h3>\n<p>\u53ef\u4ee5\u3002\u65b0\u89c4\u4ece <strong>2027 \u5e74 7 \u6708 1 \u65e5<\/strong>\u8d77\u751f\u6548\u3002\u5728 2026 \u5e74 5 \u6708 12 \u65e5\u4e4b\u540e\u30012027 \u5e74 7 \u6708 1 \u65e5\u4e4b\u524d\u8fd9\u6bb5\u8fc7\u6e21\u671f\uff0c\u6309\u73b0\u884c\u89c4\u5219\u7ee7\u7eed\u62b5\u6263\u3002<\/p>\n<h3>\u5df2\u7ecf\u6301\u6709\u7684\u623f\u4ea7\uff0c\u65b0\u89c4\u4f1a\u5f71\u54cd\u5417\uff1f<\/h3>\n<p>\u4e0d\u5f71\u54cd\u3002<strong>2026 \u5e74 5 \u6708 12 \u65e5\uff08\u542b\uff09\u4e4b\u524d<\/strong>\u6301\u6709\u7684\u4f4f\u5b85\u6295\u8d44\u623f\u6309<strong>\u73b0\u884c\u89c4\u5219\u6c38\u4e45 grandfathered<\/strong>\uff0c\u4e0d\u8bba\u662f\u8d1f\u6263\u7a0e\u8fd8\u662f CGT\u3002<\/p>\n<h3>\u53a8\u623f\u7ffb\u65b0\u80fd\u5728 EOFY \u5f53\u5e74\u5168\u90e8\u62b5\u6389\u5417\uff1f<\/h3>\n<p>\u4e0d\u80fd\u3002\u53a8\u623f\u7ffb\u65b0\u5c5e\u4e8e<strong>\u8d44\u672c\u6539\u9020<\/strong>\uff0c\u8981\u8fdb Capital Works (Division 43) \u6309 2.5%\/\u5e74\u6298\u65e7 40 \u5e74\uff1b\u5176\u4e2d\u53ef\u62c6\u8bbe\u5907\uff08\u5982\u65b0\u6d17\u7897\u673a\uff09\u6309 Division 40 \u6298\u65e7\u3002\u628a\u5b83\u5f53&#8221;\u7ef4\u4fee&#8221;\u5168\u989d\u62b5\u662f ATO \u91cd\u70b9\u67e5\u7684\u9519\u8bef\u3002<\/p>\n<h3>\u6ca1\u6709 depreciation schedule\uff0c\u81ea\u5df1\u4f30\u4e00\u4e2a\u53ef\u4ee5\u5417\uff1f<\/h3>\n<p>\u975e\u5e38\u4e0d\u5efa\u8bae\u3002ATO \u63a5\u53d7\u7684\u662f\u6301\u724c Quantity Surveyor \u51fa\u5177\u7684\u62a5\u544a\u3002\u81ea\u4f30\u5f88\u5bb9\u6613\u88ab\u6539\u8d26\uff1b\u6b63\u89c4\u62a5\u544a\u7684\u8d39\u7528\u672c\u8eab\u53ef\u62b5\u6263\uff0c\u4e14\u7528\u5f88\u591a\u5e74\u3002<\/p>\n<h3>\u79df\u91d1\u6536\u5165\u8981\u4e0d\u8981\u5148\u6263\u4e2d\u4ecb\u4f63\u91d1\u518d\u7533\u62a5\uff1f<\/h3>\n<p>\u4e0d\u8981\u3002\u79df\u91d1\u6309<strong>\u6bdb\u989d<\/strong>\u7533\u62a5\uff08\u4e2d\u4ecb\u7ed9\u79df\u5ba2\u5f00\u6536\u636e\u7684\u91d1\u989d\uff09\uff0c\u4e2d\u4ecb\u4f63\u91d1\u4f5c\u4e3a<strong>\u72ec\u7acb\u53ef\u62b5\u8d39\u7528<\/strong>\u7533\u62a5\u3002<\/p>\n<h2>\u8d44\u6599\u6765\u6e90<\/h2>\n<ul>\n<li>\u6fb3\u6d32\u7a0e\u52a1\u5c40\uff08ATO\uff09\uff0c\u300aRental properties\u300b\u300aRental income you must declare\u300b\u300aRepairs, maintenance and capital expenditure\u300b\u300aCapital works deductions\u300b<\/li>\n<li>\u6fb3\u6d32\u7a0e\u52a1\u5c40\uff08ATO\uff09\uff0c\u300aDecline in value of depreciating assets\u300b\uff08Division 40 \/ Division 43\uff09<\/li>\n<li>\u6fb3\u5927\u5229\u4e9a\u653f\u5e9c\uff0c\u300a2026\u201327 \u8054\u90a6\u9884\u7b97\u6848\u300b\u2014\u2014\u4f4f\u5b85\u7a0e\u5236\u6539\u9769\uff082026 \u5e74 5 \u6708 12 \u65e5\u5ba3\u5e03\uff09<\/li>\n<\/ul>\n<hr \/>\n<h3>\u5173\u4e8e\u4f5c\u8005<\/h3>\n<p><strong>Lily Zhang\uff08\u5f20\u8389\uff09<\/strong>\u662f\u4fe1\u5143\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff08Wiselink Accountants\uff09\u521b\u59cb\u4eba\u3002\u4e8b\u52a1\u6240\u4f4d\u4e8e\u58a8\u5c14\u672c Camberwell\uff0c\u81ea 2013 \u5e74\u8d77\u670d\u52a1 500+ \u6fb3\u6d32\u4e2d\u5c0f\u4f01\u4e1a\u3001\u6295\u8d44\u4eba\u4e0e\u4e2a\u4eba\u7eb3\u7a0e\u4eba\u3002Lily \u662f CPA Australia \u4f1a\u5458\u3001\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\uff08Registered Tax Agent\uff09\u3001ASIC \u6ce8\u518c\u4ee3\u7406\u4e0e NTAA 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href=\"https:\/\/wiselinkaccountants.com.au\/brisbane-accountants\/\">\u5e03\u91cc\u65af\u73ed<\/a>\uff0c\u4e2d\u82f1\u53cc\u8bed\u3002<\/p>\n<p><em>\u672c\u6587\u4e3a\u4e00\u822c\u6027\u8d44\u8baf\uff0c\u4e0d\u6784\u6210\u9488\u5bf9\u4e2a\u4eba\u60c5\u51b5\u7684\u4e13\u4e1a\u5efa\u8bae\uff0c\u5185\u5bb9\u622a\u81f3 2026 \u5e74 5 \u6708 29 \u65e5\u3002\u7a0e\u52a1\u7ed3\u679c\u56e0\u4eba\u800c\u5f02\u3002Liability limited by a scheme approved under Professional Standards Legislation.<\/em><\/p>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"\u6211 5 \u6708 12 \u65e5\u4e4b\u540e\u4e70\u7684\u4e8c\u624b\u6295\u8d44\u623f\uff0c\u4eca\u5e74\u8fd8\u80fd\u8d1f\u6263\u7a0e\u62b5\u5de5\u8d44\u5417\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u53ef\u4ee5\u3002\u65b0\u89c4\u4ece 2027 \u5e74 7 \u6708 1 \u65e5\u8d77\u751f\u6548\u3002\u5728 2026 \u5e74 5 \u6708 12 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