L10 Web Stats Reporter 3.15
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Salaries Tax
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9. Can mortgage interest paid for the acquisition of a car parking space be claimed for tax deduction?

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Home loan interest paid for the acquisition of a car parking space is deductible if:

  1. the car parking space is located in the same development as the dwelling in respect of which home loan interest is being claimed in the same year of assessment; and
  2. the car parking space is for the use of the owner of the said dwelling.