前提：
有一个自住房A，五年以后又买一投资房B。（没入住，直接出租）
出租5年后搬入B。A用于出租。
又过5年后，A，B全都卖掉。
A房共持有15年
B房共持有10年
关于CGT：
会计A：
A房不用交CGT，
B房交10年全部的CGT
会计B：
A房的CGT只需要交投资期间的。5年/15年=1/3，CGT*1/3折。
B房的CGT也是要交投资期间的。5年/10年=1/2，CGT*1/2折。
感觉象B对。 但A说，投资房刚买来就出租了，即使中间自住过，但保留原来的自住房，所以不能用为 MAIN RESIDENCE，来抵中间自住期间的CGT。
请问哪个说的对。
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A 对
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同问
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B 肯定对.因为当下PROPERTY CGT免单的条件是你不能同时拥有两套房子(CLAIM 为MAIN RESIDENCY).
所以
A 房 1-10年 CGT EXPEMT, 11-15年出租(SUBJECT TO CGT)
B 房 1-5年 CGT 5-10年(CGT EXEMPT)
如果你只有 A 房一套,10年后出租出去,自己租住一套过5年再把A房卖了.
你就压根不用付CGT.
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They are both correct although there is a small mistake in B's calculation.
"会计B：
A房的CGT只需要交投资期间的。5年CGT*1/3折。
B房的CGT也是要交投资期间的。5年 CGT*1/2折。"
CGT discount rate for individuals is always 50%
Note that from when you move out of A you have a choice.
You can either continue to treat A as your PPR(principal place of residence) for up to 6 years (会计A). or start treating B as your PPR(会计B). Either way you can only treat ONE property as your PPR at any point in time.
You make this choice at the time you prepare the tax return for the year in which the CGT event rises i.e. when you sold the properties.
How you make the choice obviously is based on which one gives you a better tax position.
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Yes ! Absolutely....
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你都已经LEASE OUT 你的PROPERTY,而且IN FACT 居住在B房.最好不要继续CLAIM A房为MAIN RESIDENCY PLACE.(大原则的确是你只可能CLAIM一套为主要居住地)
另外你说一直是50%,你没看清楚楼主说的是CGT不是CG吧.如果资产HOLD超过1年,CG 给50%.折扣
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如果坚持指定第一套为main residence, 符合6年原则吗？可以作为投资房6年但是免CGT?
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六年原则在楼主case不适合用。因为他同时拥有两套房。
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那如果自住房打算变投资，怎样减税划算?可以refinance 吗?
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会计B：
A房的CGT只需要交投资期间的。5年/15年=1/3，CGT*1/3折,
B房的CGT也是要交投资期间的。5年/10年=1/2，CGT*1/2折。
1/3折，和1/2折，是在已经50% OFF 的基础上了的。
1/3 是指出租5年占持有15的1/3
1/2是指出租5年占持有10年的1/2
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B 肯定对.因为当下PROPERTY CGT免单的条件是你不能同时拥有两套房子(CLAIM 为MAIN RESIDENCY).
所以
A 房 1-10年 CGT EXPEMT, 11-15年出租(SUBJECT TO CGT)
B 房 1-5年 CGT 5-10年(CGT EXEMPT)
会计A说，B买来就投资了，即使中间自住了，也不能CLAIM 为MAIN RESIDENCY
如果你只有 A 房一套,10年后出租出去,自己租住一套过5年再把A房卖了.
你就压根不用付CGT.
这个对ATO上的明确的说法，但两套没有说法
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Both A and B are correct
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两个会计都对，一个使用了6年absence的条款，一个没使用。所以负责的会计师应该两种都算一下，哪个少交税用哪个。
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我记得ATO是说, you can't claim two principle residency place. 所以转而言之也就是同一时间只能CLAIM一处为main residency.其实我是同意楼上的那位的,但是如果我是ADVISOR的话,我会建议去B.因为B算法保险.风险更小.
6年的ABSENCE RULE在这个CASE里是不能APPLY的.因为在第五年时候你同时有两套房子,你只能CLAIM其中一套为主居住处,换而言之不是 A房就是B房. 如果继续CLAIM A房为主居住处的时候,那么B房就一定是INVESTING PROPERTY.(如果你租出去的话).如果CLAIM B房为主居住处, (其实个人不喜欢这样,但是可以DOGGY),那就DEEM A 房为投资房了.(但是你所有CORRESPONDING 和租约都是在B房).
两个会计师会这么算,因为第一个一直CLAIM A房为主居.而B房为投资房.
第二个则按你实际居住情况来决定哪个是投资和主居房 (也是我认为RISK最最小的).
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这个链接直接把A会计师的话给枪毙掉.(也同时我为何不建议CLAIM A房为主居到底的原因)
http://www.ato.gov.au/corporate/ ... 2404.htm&page=6
这个链接证明我说的两套+6年ABSENCE原则.
http://www.ato.gov.au/corporate/ ... 2404.htm&page=6
这个CONSULTATION FEE很便宜,射点分分就可以.
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错。。 a 会计肯定不是注册税务会计。。。
6年absence的条款 使用 根本不成立。。
b的 做法很正规正矩。。谁都不能挑毛病。。
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6年ABSENCE肯定不可以用.
但是可以DOGGY CLAIM A房 为主居到底. (但是也说了是DOGGY....)
不过握个手...我们是一样的意见
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个人认为B对，it is pro-rata.
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之前我也是DOGGY CLAIM A房 为主居。。可是最近training的时候，专家给出了２０１１年的一个和这个９９％相似的案例
最后结果是 in favour of ato 。。。所有投资房当年的支出 全部 成nil 。。保留收入。。
现在不敢DOGGY 了。。
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专家为什么"6年absence的条款 使用 根本不成立"
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"6年ABSENCE肯定不可以用"为什么呢?
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B 对
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同意六楼
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大家看看这个6年政策的例子,和我上面的有什么不同?
是不是6年政策是只适用于由于一些客观原因,比如下面的例子从一个洲搬到另一个地方.如果两个两房产很近,比如就在一个区,或者就在一个街上,是不是这个政策根本就不适用.
1 July 1993
Ian settled a contract to buy a home in Sydney on 0.9 hectares of land and used it as his main residence.
1 January 1995
Ian was posted, by his employer, to Brisbane and settled a contract to buy another home there.
1 January 1995 to 31 December 1999
Ian rented out his Sydney home during the period he was posted to Brisbane.
31 December 1999
Ian settled a contract to sell his Brisbane home and the tenant in his Sydney home left. Ian chose not to claim the main residence exemption on the sale of the Brisbane property, so he had to include the capital gain in his return for that year.
The period of five years from 1995 to 1999 is the first period the Sydney home was used to produce income for the purpose of the six-year test.
1 January 2000
Ian was posted by his employer from Brisbane to Melbourne for three years and settled a contract to buy a home in Melbourne. He did not return to his Sydney home at this time.
1 March 2000
Ian again rented out his Sydney home - this time for two years.
28 February 2002
The tenant of his Sydney home left.
The period of two years from 2000 to 2002 is the second period the Sydney home was used to produce income under the six-year test.
31 December 2002
Ian sold his home in Melbourne. Ian chose not to claim the main residence exemption on the sale of this property.
31 December 2003
Ian returned to his home in Sydney and it again became his main residence.
28 February 2012
Ian settled a contract to sell his Sydney home.
As Ian did not claim the main residence exemption for either of his Brisbane or Melbourne homes he is able to choose to treat the Sydney home as his main residence for the period after he stopped living in it. Ian claims the exemption for this property.
Ian cannot obtain the main residence exemption for the whole period of ownership of the Sydney home because the combined periods it was used to produce income (1 January 1995 to 31 December 1999 and 1 March 2000 to 28 February 2002) total more than six years.
As a result, the Sydney house is not exempt for the period it was used to produce income that exceeds the six-year period - that is, one year.
If the capital gain on the disposal of the Sydney home is $250,000, the amount of the gain that is taxable is calculated as follows:
Period of ownership of the Sydney home:
1 July 1993 to 28 February 2012
6,817 days
Periods the Sydney home was used to produce income after Ian ceased living in it:
1 January 1995 to 31 December 1999
1,826 days
1 March 2000 to 28 February 2002
730 days
2,556 days
First six years the Sydney home was used to produce income:
1 January 1995 to 31 December 1999
1,826 days
1 March 2000 to 28 February 2001
365 days
2,191 days
Income producing period exceeding six years after Ian ceased living in it:
2,556 - 2,191 = 365 days
Proportion of capital gain taxable in 2011-12
$250,000 X365 /6,817
= $13,385
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再下去，你该付consultation fee.其实我都告诉你为何，但是你么认真看回答。
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再下去，你该付consultation fee.其实我都告诉你为何，但是你么认真看回答。
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正解。。没加分哦。。
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Correct. This is the Six Year Absence rule under the Main Residence Exemption.
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