Case 1
The five-year lease of this property commenced on 1 April 2004. The monthly rent was $14000 and the initial premium was $54000. The tenant paid the rates of $1200 per quarter. On 1 April 2006 Mr Wong, in consideration of an additional premium of $36000, agreed to extend the lease by two years (i.e. up to 31 March 2011) and reduced the monthly rent to $11000 with effect from 1 April 2006.
我想問下2006/07個NAV
主要想知additional premium應唔應該計入2006/07
急問@taxation-property tax
2007-10-21 3:47 am
回答 (1)
2007-10-22 12:56 pm
✔ 最佳答案
2006/2007Rental income ( $11,000x12) $132,000
Premium ($18,000+$18,000) $ 36,000
Assessable value $168,000
Less: 20% statutory outgoings ($ 33,600)
Assessable value $134,400
Tax at 16% $21,504
我想問下2006/07個NAV
$134,400
主要想知additional premium應唔應該計入2006/07
Yes. Beause the rental income is reduced from $14,000 to $11,000 from 01/04/2006.
收錄日期: 2021-04-29 21:59:40
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