樓宇買賣入帳

For accounting purposes, all costs incurred to bring the fixed assets to that position must be capitalised. So, any legal cost, agent's commission, stamp duty and all direct related cost must be capitalised in Land and Building Account. These costs are not regarded as an expenses to set off against the revenue derived thereof in the year of acqusition.
The total cost of the building is then amortised normally in 50 or 40 years, i.e. 2% or 2.5% of the cost as a period cost under the account Amortisation of Building similar to that of depreciation in nature due to 'tear and wear'.

Yes, the stamp duty, commission and legal fee can add in the property to capital lature, but, it is use for the accounting.

For the taxation, all this cost are not deducted , just use the building cost to calculate the CBA.