请高手指点 自住房推倒，请人画图 盖2个townhouse，一栋自己回来住，一栋或者卖或者出租。
设计师和政府申请的费用 1-2万 怎么计算税 ？ 50% 计入当年投资费用可否？ 一栋自己住，一栋出租/卖
builder 盖房钱 怎么计税 怎么做折旧？
最后 subdivision 几万费用 包括交给council税， 怎么计税？
谢谢
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mark + 关注
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我也问过类似问题，不是两栋，是多栋。两栋好办多了。我的理解是所有投入都可从利润中扣除。两栋就除以二了（如果价值相仿的话）。自住的一栋可免税。卖掉的一栋50%CGT。没折旧吧，新房？还请专业人士指正。
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if u doing first time, can argue as investment so CGT discount apply
but if u doing second time, then will be business purpose, GST may apply
check with your accountant or seek good advice help your future plan
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Thank you. My accountant said the same thing. But some acccountant has a different opinion. It seems that it's not black or white.
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I WOULD SAY INTENSION IS ARGUE POINT...
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I NEED POINT ......
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第一次有人讨，也第一次刚够格给分了。
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If the existing property is your Principle Place of Residency, then you need to get valuations just before demolish, in order to keep property records of the cost base for CGT purposes.
If you intend to demolish your existing property and replace it with two new residential units, one of which you will keep and the remainder will be held to receive rent, then the tax implication is quite straightforward.
Expenses that are deductible: Telephone, Stamps, Stationery, Insurance, Advertising, Agent Commissions (regarding lease, not buying and selling), Interest Expense and Borrowing Expenses (apportionment is likely required), Division 43 deduction (Building improvements), and Division 40 deduction (Depreciation)
Expenses that form part of the cost base of the property: Architect Expense, demolition costs and construction costs.
However if the remainder will be sold instead of holding for investment purpose, then there are three ways profit from property sales can be treated for taxation purposes:
1. Assessable ordinary income if you were carrying on a business of property development
2. assessable ordinary income if you conducted an isolated commercial transaction with a view to a profit,
3. statutory income under the capital gains tax legislation- mere realisation of a capital asset.
1. Carrying on a business of property development
The question of whether a business is being carried on is a question of fact and degree. In determining whether a taxpayer is carrying on a business, no one indicator will be decisive. (refer to Taxation Ruling TR 97/11)
If you have no prior history of being involved in property development, you did not have a business plan and the development was a once off arrangement, the size and scale of the development is relatively small and the expected profit will be modest.
Then most likely you are not carrying on a business of property development and the income derived from the selling of the unit is not ordinary income.
But if you are carrying on a business of property development, you are required to be registered for GST since your projected GST turnover will most likely be above the GST registration threshold ($75K). You need to charge GST on the sale but you are able to claim input taxed credits on the acquisitions (such as GST paid to builder, etc.)
2. Isolated transaction with a view to a profit
Profits on an isolated transaction will be ordinary income when (Taxation Ruling TR 92/3) :
• the intention or purpose of a taxpayer in entering into the transaction was to make a profit or gain; and
• the transaction was entered into, and the profit was made in the course of carrying on a business operation or commercial transaction.
If your initial intention (objective consideration of the facts and circumstances) is to build and sell, instead of holding for long term investment, it would be reasonable to conclude that a significant purpose in undertaking the development is to make a profit or gain.
However at the time of demolishing and building the property you intended to hold the property for long term investment and the property was actually rented out for a period after it was constructed, and you subsequently decided to sell the finished unit due to some reasons (such as financial pressure of holding the unit). Then any profit or gain from the sale of the unit is not assessable as income from an isolated transaction.
If you enter into an isolated transaction with a view to a profit, then you are carrying on an enterprise and you are required to be registered for GST. You need to charge GST on the sale. However, where the new unit is to be leased for a period of at least five years since it was built, the sale of the new unit will be input taxed and GST will not be payable on the sale.
3. Mere realisation of a capital asset.
If none of 1 or 2 above applies, then any gain or loss you made on the disposal of unit is on capital account and the gain or loss will subject to CGT provisions.
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恩， 关注
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第2种是否理解成，房子造好了不马上卖掉，出租5年以上再卖就可以，就按第三种交税了。一般大家都会在短期内出售的吧，5年是个必须规定吗？比较难做到。
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;
SAY U BUILD THREE OR FOUR UNITS
AND RENTAL OUT MORE THAN 5 YEARS.
THEN GST WILL NOT APPLY
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我哪hold住啊，那是真地主才行。
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lots developers are doing this way when market come down...
hehe...
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简单来说 如果是建新来卖的话 都要注册和缴付GST 因为新建民用房是Taxable Supplies.
至于所得税是按capital 还是 revenue 来计算 就要看具体情况而定了。
这方面内容太复杂，最好跟你的会计师谈谈 每个人情况都不一样 这里能提供的信息很有限。
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5年老的新房就不再算“新”了 所以卖的时候就没有GST
但是建筑的时候你如果claim过GST的话 这些钱都要做adjustment 退回ATO。
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