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是的，是要把投资房loss 再重新加回去。
Division 293 income
The income component of the Division 293 tax calculation is based on the same income calculation used to determine the Medicare levy surcharge (MLS), disregarding any reportable superannuation contributions.
The components of this income calculation are:
taxable income (assessable income minus allowable deductions)
total reportable fringe benefits amounts
net financial investment loss
net rental property loss
net amount on which family trust distribution tax has been paid
super lump sum taxed elements with a zero tax rate
assessable first home super saver released amount.
These amounts are added up (except the super lump sum and assessable first home super saver released amount, which are subtracted) to give the income amount. |
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