不负责任的随便说一句
似乎ATO的CGT都是按settlement 算的，所以2013吧，万一settle时出点状况，或者卖家不想卖了，总不能让ATO再把前一年预交的CGT退回去吧
你投资房，settle没什么时间要求吧，这个不清楚
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The CGT event is when the CONTRACT is entered into but you are not required to report the Capital gains until settlement. i.e. if you settled after the tax return is lodged you would have to lodge an amendment.
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yeah I know
If the settlement period is not long it is easier to calculate the CGT on contract date because you have to report that later anyway.
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CGT
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