Tag: rental property

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Rental properties and second-hand depreciating assets

Posted on | by Allan Hall

Find out if you can claim second-hand depreciating assets for your residential rental property

Second-hand depreciating assets for residential rental properties are depreciable items previously used or installed ready for use by you or another entity.

In most cases, they are things that were existing in:

  • a property when you purchased it
  • your private residence that was later rented out.

Items can include things like:

  • flooring, window coverings
  • air conditioners, washing machines, alarm systems, spas, pool pumps
  • items used for both the rental property and your own home.

Since 1 July 2017, you can’t claim the decline in value of second-hand depreciating assets, unless the property is used for carrying on a business (for example a hotel) or they are an excluded entity. The change doesn’t apply to properties rented out prior to this date, or where the property is either:

  • newly built
  • substantially renovated (where all or most of a building is removed or replaced), and
    • no-one else has claimed a deduction for the assets
    • no-one resided in the property before your clients acquired it, or
    • you acquired the property within six months of the build or substantial renovation. 

To help get it right, here are a few questions to ask yourself:

  • When did you purchase the property?
  • Was it a new or existing build?
  • Did you live in the property before renting it out?
  • When did you start renting out the property?
  • Was the asset already in the rental property when you bought it?
  • Is the property used for business purposes?

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Tax time focus on rental property income and deductions

Posted on | by Allan Hall

ATO cracks down as 90% of rental income tax statements are wrong

Income and tax deductions from rental properties is one of the four key areas the Australian Taxation Office (ATO) is focusing on this tax time.

It’s an area that’s easy to get wrong and needs extra care when lodging.

The ATO Random Enquiry Program has found that nine out of ten tax returns that reported rental income and deductions contain at least one error, even though most of those property owners were assisted by a registered tax agent.

The ATO is therefore urging rental property owners to ensure they carefully review their records before declaring income or claiming deductions this tax time, and for registered tax agents to ask a few extra questions of their clients.

Assistant Commissioner Tim Loh explained, “Registered tax agents can only work with the information they gather from their clients, and we know some clients won’t know everything they need to tell their agent. We don’t expect agents to be Sherlock Holmes, but we do expect them to ask the right questions to ensure their client’s return is right.”

Mr Loh said that rental property owners are urged to ensure they know what income they need to declare and what can be claimed as a deduction.

“We are concerned about mistakes, and in particular, leaving out income or deliberate over-claiming of rental property deductions this year.”

“Getting it right the first time, will ensure you receive the tax refund you are owed, and avoids us knocking on your front door down the track.”

Include all rental income

The ATO receives rental income data from a range of sources including sharing economy platforms, rental bond authorities, property management software providers, and state and territory revenue and land title authorities.

“The amount of data we access grows each year, making it easier and faster for us to spot any rental income that you have charged your tenants, but haven’t declared,” Mr Loh said.

When preparing tax returns, make sure all rental income is included, such as from short-term rental arrangements, renting part of a home, and other rental-related income like insurance payouts and rental bond money retained.

“Income and deductions must be in line with a rental property owner’s ownership interest, which should generally mirror the legal documents.”

Get your expenses right

Not all expenses are the same – some can be claimed straight away, such as rental management fees, council rates, repairs, interest on loans and insurance premiums. Other expenses such as borrowing expenses and capital works need to be claimed over a number of years. Capital works can include replacing a roof, or a new kitchen renovation. Depreciating assets such as a new dishwasher or new oven costing over $300 are also claimed over their effective life.

Refinancing or redrawing on a rental property loan for private expenses such as holidays or a new car, means that the amount of interest relating to the loan for the private expense can’t be claimed as a deduction.

If income from a rental property in a holiday location is earnt, it needs to be included in tax returns.

“You can claim expenses for the property to the extent that they are incurred for the purpose of producing rental income, not where your family and friends stayed in the property for a mini getaway at mate’s rates, you use it yourself, say at Christmas, or you stopped renting the property out,” Mr Loh said.

“Other circumstances where deductions cannot be claimed include pretending that your property is available for rent when it really isn’t, for example you advertise significantly above a reasonable market rate compared to similar properties or you place unreasonable restrictions on potential tenants.”

“Our 2022 Tax Time Toolkit for Investors also contains a number of fact sheets for landlords, including Top 10 tips to help landlords avoid common tax mistakes. These tips will help you avoid common mistakes and save you time and money.”

Selling a rental property

When selling a rental property, capital gains tax (CGT) needs to be considered and any capital gains or capital losses need to be reported.

When calculating a capital gain or capital loss, it’s important to get the cost base calculation right. Cost base is usually the cost of the property when purchased and any costs associated with acquiring or selling it. These can be things like stamp duty, legal fees, valuations and real estate sales fees. Any capital works claimed as deductions may also need to be subtracted from the cost base.

“If you’ve sold a rental property that was once your home, you may be entitled to partially claim the main residence exemption. You will need to claim this exemption in your tax return when you lodge.” Mr Loh said.

Records of all income and expenses relating to rental properties, including purchase and sale records, must be kept. This ensures all eligible deductions are captured when preparing tax returns and capital gains tax can be calculated correctly when the property is sold.

“It’s also important to note that when selling any property for more than $750,000, vendors / sellers must have a clearance certificate otherwise 12.5% will be withheld.” Mr Loh said.

Clearance certificate applications can take up to 28 days to process so to avoid delays, sellers should apply as early as practical using the online form. Having tax affairs up to date, including all lodgments, helps speed up the assessment of an application and a certificate being issued. The certificates last for 12 months and if selling more than one property in the year, it can be used for multiple sales. Foreign residents are generally not eligible for a clearance certificate but may apply to vary the withholding amount.

Apply for a certificate and find out more at ato.gov.au/FRCGWcertificate

Keep good records to prove it all

Records of rental income and expenses should be kept for five years from the date of tax return lodgments or five years after the disposal of an asset, whichever is longer.

“Get your books in order and start keeping records as soon as you make the decision to earn rental income. It makes tax time so much easier for you and your registered tax agent” Mr Loh said.

Adequate records should demonstrate how the expense was incurred for the rental property and the extent they relate to producing rental income. They must include the name of the supplier, the amount of the expense, the nature of the goods or services, the date the expense was incurred, and the date of the document.

“We can ask for proof of any claim that you make, so good record keeping is the only way to ensure you can claim everything you are entitled to.”

“Remember, when your return is lodged, you are on the hook for the claims you are making, not the registered tax agent.”

For more information, visit ato.gov.au/rental

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ATO priorities this tax time

Posted on | by Allan Hall

Four priorities for the ATO this tax time

The Australian Taxation Office (ATO) has announced four key focus areas for Tax Time 2022.

The ATO will be focusing on:

  1. record-keeping
  2. work-related expenses
  3. rental property income and deductions, and
  4. capital gains from crypto assets, property and shares.

These ATO’s priority areas ensure that there is an appropriate level of scrutiny on the correct reporting of deductions and income.

Taxpayers can take steps to lodge right the first time

Assistant Commissioner Tim Loh explained that the ATO is targeting problem areas where they see people making mistakes.

“It’s important you rethink your claims and ensure you can satisfy the 3 golden rules,” Mr Loh said.

  1. You must have spent the money yourself and weren’t reimbursed
  2. If the expense is for a mix of income-producing and private use, you can only claim the portion that relates to producing income
  3. You must have a record to prove it.

Record-keeping

With some weeks left until 30 June, start organising the income and deductions records you’ve kept throughout the year. This will guarantee a smoother tax time and ensure you claim the deductions you are entitled to.

For anyone who deliberately tries to increase their refund, falsify records or cannot substantiate their claims, the ATO will be taking firm action to deal with these taxpayers who are gaining an unfair advantage over the rest of the Australian community who are doing the right thing.

Lodge right, no worries

We often see lots of mistakes in July as people rush to lodge their tax returns and forget to include interest from banks, dividend income, payments from other government agencies and private health insurers. For most people, this information will be automatically pre-filled in their tax return by the end of July. This will make the tax return process smoother, save you time, and get your tax return right. If you want to lodge earlier, you must take extra time to manually add all your income.

Available pre-fill information and readiness to lodge can be easily checked in the ATO app this tax time.

NB: While the ATO receives and matches a lot of information on rental income, foreign-sourced income and capital gains events involving shares, crypto assets or property, they don’t pre-fill all of that information for you.

Work-related expenses

Some people have changed to a hybrid working environment since the start of the pandemic, which saw one in three Aussies claiming working from home expenses in their tax return last year.

“If you have continued to work from home, we would expect to see a corresponding reduction in car, clothing and other work-related expenses such as parking and tolls,” said Mr Loh.

To claim a deduction for your working from home expenses, there are three methods available depending on your circumstances. You can choose from the shortcut (all-inclusive), fixed rate and actual cost methods, so long as you meet the eligibility and record-keeping requirements.

Each individual’s work-related expenses are unique to their circumstances. If your working arrangements have changed, don’t just copy and paste your prior year’s claims. If your expense was used for both work-related and private use, you can only claim the work-related portion of the expense. For example, you can’t claim 100% of mobile phone expenses if you use your mobile phone to ring mum and dad.

You can easily keep track of your expenses with myDeductions tool in the ATO app. Just take a photo of the receipt in the app, record the details of the expense and at tax time, simply upload the information directly to your return in myTax or email it to your registered tax agent.

Rental income and deductions

If you are a rental property owner, make sure you include all the income you’ve received from your rental in your tax return, including short-term rental arrangements, insurance payouts and rental bond money you retain.

“We know a lot of rental property owners use a registered tax agent to help with their tax affairs. I encourage you to keep good records, as all rental income and deductions need to be entered manually, you can ask your registered tax agent for assistance. If we do notice a discrepancy it may delay the processing of your refund as we may contact you or your registered tax agent to correct your return. We can also ask for supporting documentation for any claim that you make after your notice of assessment issues,” Mr Loh said.

Capital gains from crypto assets, property and shares

If you dispose of an asset such as property, shares, or a crypto asset, including non-fungible tokens (NFTs) this financial year, you will need to calculate a capital gain or capital loss and record it in your tax return.

Generally, a capital gain or capital loss is the difference between what an asset cost you and what you receive when you dispose of it.

“Crypto is a popular type of asset and we expect to see more capital gains or capital losses reported in tax returns this year. Remember you can’t offset your crypto losses against your salary and wages,” Mr Loh said.

Read more: Tax treatment of cryptocurrency »

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NSW COVID business support package released

Posted on | by Allan Hall

NSW Government announces $1bn support package for struggling NSW small businesses.

Targeted package provides support for businesses that experienced cash flow issues and the immediate economic impacts of the Omicron outbreak.

Key points:

Businesses, workers and the performing arts across NSW are all set to benefit from a major financial support package of more than $1 billion to help those that have been hardest hit by the Omicron wave.

The package includes financial support for small business to buy rapid antigen tests (RATs) to help keep employees safer and a new Small Business Support Program to assist businesses to help keep workers employed.
 
Whilst COVID-19 case numbers are now declining, the NSW Government is determined to support businesses that have been most affected during the Omicron wave of the pandemic.

Small Business Support Program  

Employing businesses with an annual turnover of between $75,000 and $50 million, who have experienced a decline in turnover of at least 40%, will receive a lump sum payment covering up to 20% of weekly payroll, up to a maximum of $5,000 per week for the month of February 2022. The minimum weekly payment for employers will be $750 per week.

Eligible non-employing businesses will receive $500 per week (paid as a lump sum of $2,000).

The support package only covers the month of February 2022. Applications for support are expected to open mid-February and we are awaiting further details to be provided by Service NSW.

NSW fees and charges rebate increased and extended to RAT tests 

In addition, the existing Small Business Fees, Charges and Rebate will be increased by 50% from the current $2,000 limit to $3,000 and employing businesses will be able to use the rebate to obtain RATs. This will support worker availability by helping reduce costs to small businesses and enabling healthy staff who have been exposed to COVID-19, but test negative, to return to work.

Commercial landlord relief extended

The protections under the Retail and Other Commercial Leases (COVID-19) Regulation 2021 for small retail and commercial tenants will be extended for an additional two months, until 13 March 2022. This regulation prohibits certain actions by landlords (such as lockout or eviction) unless they have first renegotiated rent with eligible tenants and attempted mediation.

NSW Performing Arts Package extended

The existing NSW Performing Arts COVID Support Package has been extended until April 2022. See CreateNSW for full package details.

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Please be aware that there is a high level of scamming activity around COVID-19 rules and regulations and, in particular, grants and relief. These scams are increasingly sophisticated and many involve impersonation such that they may appear to come from legitimate advisors (such as Allan Hall).

At Allan Hall, we will never request money upfront, deposits, transfers to personal accounts, payments via gift cards or other unexpected or unusual payment methods. If in any doubt, contact us via phone before taking actions that appear to be at the request of Allan Hall.

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NSW Commercial Landlord Hardship Fund

Posted on | by Allan Hall

Commercial Landlord Hardship Fund summary and guidelines

The Commercial Landlord Hardship Fund provides grants of up to $3,000 per month per retail or commercial lease to eligible small landlords who may experience hardship as a result of reducing rent for their tenant(s) under the Retail and Other Commercial Leases (COVID-19) Regulation 2021 (the Regulation). 

The Commercial Landlord Hardship Fund will open for applications in October 2021 and will conclude when determined and notified by the State Government.

The NSW Government introduced the Hardship Fund to provide support to smaller landlords whose main source of income is impacted by providing rent relief to retail or commercial tenants and those tenants financially impacted by the 2021 COVID-19 lockdown. 

The Fund will provide grants of up to $3,000 per month per tenancy to small commercial or retail landowners, who will suffer hardship if they waive some or all of the rent of a tenant who is financially impacted by COVID-19 in 2021 and have not claimed any land tax relief for rent reductions provided between 1 July 2021 and 31 December 2021.

The Regulation provides:

  1. a moratorium on lockouts and other prescribed actions for the non-payment of rent, outgoings or the non-compliance of business operating hours specified in the lease for businesses that have experienced a reduction in turnover due to COVID-19, and a freeze on rent increases during the moratorium (commencing 13 July 2021)
  2. government supported mediation to help tenants and landlords renegotiate lease agreements (including rent relief) through waivers and deferrals.

Landlords of impacted tenants must renegotiate rent with eligible tenants in good faith having regard to the leasing principles in the Code of Conduct.

Under the leasing principles, landlords must reduce rent in proportion to the tenant’s decline in turnover. This means if a tenant has experienced a 40% decline in turnover due to COVID-19, then the landlord must provide a 40% reduction in rent. 

As a default position, at least 50% of any rent reduction must be in the form of a rent waiver with the remainder a rent deferral. Any deferred rent must be paid back over the balance of the lease term or for a period of no less than 24 months, whichever is greater.

A deferral or delayed rent payment is not rent relief for the purposes of this grant. A rent waiver or non-payment of rent from 13 July 2021 must be agreed.

Total taxable landholdings used to assess eligibility for this grant will be those of the landlord or the trust in which a property is held.  It will also include property held in Self-Managed Superannuation Funds. 

How the program works

Before applying to the Commercial Landlord Hardship Fund, landlords must complete the following process under the Commercial Tenancy Relief Scheme:

  • Reach an agreement through either mediation or private negotiation with impacted tenants, that complies with the Retail and Other Commercial Leases (COVID-19) Regulation 2021
  • Obtain tenant’s approval to disclose terms of agreement for the purpose of applying for the Commercial Landlord Hardship Fund grant
  • Show evidence that the agreed amount has been applied to the month for which the grant is being claimed.

Landlords may then apply for a grant of up to $3,000 per month per eligible property in proportion to their ownership share subject to:

  • cessation of the Scheme as publicly announced; or
  • until all funds from the hardship fund have been exhausted, whichever is sooner, and
  • monthly attestation (for the term of the rental abatement agreement) from the applicant that
    • The rental abatement agreement remains in force; and
    • All other scheme requirements continue to be met, in particular ongoing financial hardship of both the tenant and landowner.

Applicants must apply online via the Service NSW website from October 2021. All questions in the application must be answered to enable assessment and grant payment. 

For eligibility criteria, application evidence, terms and use of funds, please consult the Service NSW website.

Allan Hall can provide assistance to our clients as we have done with previous NSW grant programs. Call our team in Brookvale on 02 9981 2300.

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NSW residential tenancy support payment

Posted on | by Allan Hall

Apply for the residential tenancy support payment

The residential tenancy support payment is available to eligible landlords who agree to reduce the rent of COVID-19 impacted tenants from 14 July 2021.

Go straight to this website to Apply Online »

Support payments are paid directly into the account of the landlord or their managing agent.

Landlords can separately claim for each rental property they own. If payment is received, a landlord cannot ask the tenant to repay the amount they received.

The amount per tenancy agreement has been increased from the original $1,500 and now capped at $3,000 or the amount of reduced rent from 14 July 2021, whichever is lower.

Note: Currently only amounts of up to $1,500 can be applied for however, from 27 August 2021, applicants will be able to apply for amounts between $1,500 to $3,000.

Applicants that have already applied for $1,500 will need to lodge a second claim of up to $1,500 and provide another completed Rent Variation agreement. You can only claim the further reduction that you’ve passed onto your tenant(s) or the additional $1500.00, whichever is the lower.

The NSW Government is also providing land tax relief for both commercial and residential properties where the tenant’s rent has been reduced. Residential landlords can apply for either the residential tenancy support payment or the COVID-19 land tax relief. They cannot apply for both.

Eligibility

To be eligible for the payment, applicants must:

  • be a landlord or managing agent
  • have proof of the residential tenancy agreement(s) with tenant(s) such as:
    • a rental bond number, or
    • a written tenancy agreement if no bond has been lodged.
  • have reduced the rent for COVID-19 impacted tenant(s) from 14 July 2021.

For more information on how to apply, including details on required documents for applicants and information for tenants, please visit the Service NSW website.

Allan Hall can provide assistance to our clients as we have done with previous NSW grant programs. Call our team in Brookvale on 02 9981 2300.

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New support for NSW commercial tenants and landlords

Posted on | by Allan Hall

Mandatory Rent Relief for Commercial and Retail Tenants

The State Government will re-introduce the Mandatory Code of Conduct for Commercial Leasing to mandate rent relief for eligible tenants impacted by COVID-19.

The National Cabinet’s Commercial Leasing Code of Conduct was reinstated by the NSW Government on 13 August 2021.

Under the code, eligible landlords are required to offer rent relief in proportion to their tenants’ decline in turnover.  At least 50% must be waivered, and the balance deferred.

The Regulation applies to commercial and retail tenants with a turnover of up to $50 million who qualify for the COVID-19 Microbusiness grant, COVID-19 Business Grant or JobSaver Payment. It prohibits any landlord from evicting or locking out a tenant for lease breaches unless they have first renegotiated rent and attempted mediation.

A new $40 million Hardship Fund will also be established to provide a monthly grant of up to $3,000 for small commercial or retail landlords who provide rental waivers of at least the value of the grant and any land tax relief for which they are eligible.

Allan Hall can provide assistance to our clients as we have done with previous NSW grant programs. Call our team in Brookvale on 02 9981 2300.

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NSW COVID-19 land tax relief

Posted on | by Allan Hall

Apply for COVID-19 land tax relief

If you’re a  commercial or residential  landowner who has reduced  your tenants’ rent due to COVID-19, between 1 July 2021 and 31 December 2021, you may be eligible for the NSW Government’s land tax relief.   

The relief will be a reduction in the 2021 tax payable on the parcel of land where rent relief has been given to the tenant who occupies that land. 

» You can apply online at https://mybusiness.service.nsw.gov.au/transactions/land-tax-relief/ready-to-start

(See the recommended 14-step process for How to Apply on the Service NSW website.)

The land tax reduction will be the lesser of:

  • the amount of rent reduction you provided to an eligible tenant for any period between 1 July 2021 and 31 December 2021, or
  • 100 per cent of the land tax attributable to the parcel of land leased to that tenant.

Land tax relief will:

  • be paid to you as a refund if you’ve already paid your land tax
  • be used to offset the balance of the amount of land tax payable if you have not yet completed payment.

Note: A residential tenancy support payment for properties tenanted in NSW is also available. If you’re a residential landlord, you can apply for either the land tax relief or the residential tenancy support payment. You cannot apply for both, so you’ll need to decide which is more appropriate for you, before applying.

Eligibility

To be eligible for relief on your 2021 land tax,  you’ll need to: 

  • be leasing property on your parcel of land to: 
    • a residential tenant who has lost 25% or more of household income due to COVID-19.  
  • have reduced the rent of the affected tenant for any period between 1 July 2021 and 31 December 2021
  • have provided the rent reduction without any requirement for it to be paid back at a later date
  • have a 2021 land tax liability attributable to the parcel of land where the rent reduction has been given.

If you’re not eligible for land tax relief you can request an extended payment arrangement for your land tax if necessary. 

Note: You can still apply for this period of land tax relief, even if you applied for any of the previous relief periods, provided you meet all the eligibility requirements.

For an itemised list of information and proof of identity documents to make an application, please visit the Service NSW website. If you’re eligible, this relief can reduce your land tax liability for 2021 by up to 100%. You can apply for multiple properties in a single application. However, you can only select one bank account per person.

Once you’ve submitted your application you’ll receive a confirmation email. Revenue NSW will review your application and advise you of the outcome. If further information is required they will contact you.

More information

  • You’re able to apply for multiple properties at the same time.
  • Only select one bank account per person.
  • If there’s been a change of circumstances or eligibility since your initial application, you can resubmit your application.
  • If you’re submitting this application on behalf of a landlord, you’ll need to have the authority to do so.
  • There is no requirement for rent reduction negotiations to have been concluded when you apply for land tax relief.
  • Providing false or misleading information will incur penalties.

Allan Hall can provide assistance to our clients as we have done with previous NSW grant programs. Call our team in Brookvale on 02 9981 2300.

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The NSW Budget 2020 – 2021

Posted on | by Allan Hall

Ground-breaking support to help NSW businesses grow and create jobs

From $1,500 digital vouchers for smaller enterprises to cover government fees and charges, to relief from payroll tax, and a 3-year extension of the Business Connect program, NSW businesses are set to benefit from tax relief and other support measures designed to improve cash flow and help hire more staff as the State Government moves forward with its COVID-19 stimulus and economic recovery plan outlined in the 2020-21 NSW Budget.

Small businesses make up 97.5% of businesses in NSW and are a prime focus of the NSW Government’s 2020-21 Budget. If businesses are supported in post-COVID-19 recovery, they are more likely to stay in business, keep people in jobs and create new jobs as part of the State’s economic recovery.

With numerous businesses impacted by drought, bushfire and COVID-19, this year it is important that support is available at this critical time.

Key Measures

Key NSW Budget business and employment support measures include:

  • 2-year payroll tax rate cut from 5.45% to 4.85%. More information on the payroll tax changes will be made available on the Revenue NSW website.
  • Permanent increase in payroll tax threshold from $1 million to $1.2 million. These tax cuts, worth $2.8 billion, will provide an average saving of around $34,000 a year for the next two years for businesses liable for payroll tax.
  • $500 million Out & About program providing NSW residents with $100 of digital vouchers to redeem on dining out and entertainment activities to boost businesses and encourage spending locally. For information on the Out & About scheme, visit nsw.gov.au. Information on the digital vouchers will become available on the Service NSW website in coming weeks.
  • $472 million for new digital vouchers worth $1,500 which can be used by small businesses under the payroll tax threshold towards the cost of government fees and charges.
  • More than $39 million funding boost for the Business Connect program, extended for three more years to support small businesses in accessing business advice.
  • $5 million for the NSW Small Business Commission to establish a new tendering support service under a 4-year program, assisting small business to prepare and submit Government tenders.
  • $2 million to continue the Small business rebate program, providing up to $500 to support small business owners and sole traders who buy and install safety equipment; and
  • Temporary extension to 28 March 2021 of the National Cabinet Mandatory Code of Conduct – SME Commercial Leasing Principles for retail tenants only with an annual turnover of less than $5 million. Landlords who provide rent reductions between 1 January 2021 to 28 March 2021 to eligible retail tenants experiencing financial distress due to the COVID-19 pandemic can apply for land tax relief of up to 25% on the land leased for the 2021 land tax year.
  • As a longer-term tax reform objective, the NSW property tax system has been flagged for reform around its inefficiencies and barriers to homeownership. The next step will invite public feedback on a possible transition away from the current transfer duty (stamp duty) and land tax system and move instead to a property tax system to boost long-term economic growth.

Need help?

If you would like more detailed information, you can read the full NSW Budget 2020 – 2021 Overview and the NSW Treasurer’s Speech.

For further assistance to interpret these changes and how they may affect your individual circumstances or your business, please contact your Allan Hall Advisor on 02 9981 2300.

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