本人07年买入A房自住，65万，
13年买人B房100万自住，同时A房变成投资房。A房13年的价值大概90万。
如果我15年卖掉A房120万， CGT 怎么算呢？
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以你的选择
A 的CGT
120-90=30 万然后除掉一半折扣15万
15万加到你当年收入大概30%-45%区间都会有算到这部分收入。
或者如果B房没有涨，你视为A房是你主要居住物业。可以不交
但是B房从13-15年升值以后需要按比例算
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LOCAL REAL ESTATE AGENT IS OK
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感谢分享
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如果A已经变成投资房的话，没法再视为楼主的居住物业了吧。我还听说有个6年的免CGT的说法？有嘛？
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6年免CGT说的不就是A的例子呀
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如果那个90万没有评估是不是按照居住年限 然后百分比付GST 你总共升值了55万 前6年自住 后2年投资 那就是CGT按照55万的25%交 就是13.75 再除以2 就是6.875万 我不是专业的。
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你的意思是A的例子里面因为在6年内出售，所以核算50%入当年的收入。不过超过6年呢。应该怎么算呢？
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NO
IF SOLD WITHIN 6 YEARS CAN BE CGT FREE
IF OVER 6 YEARS, U NEED VALUE PROPERTY WHEN U RENT OUT
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那么我手上有一套房，2010年1月交付的。半年后转为投资物业，是不是说只要在2016年1月前出售，那就是CGT FREE了。如果以A为例，那个30万的盈余是不是全部不算入当年的收入呢？还有是否还要符合其他条件再能免CGT呢？
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对的
6年内卖掉没有CGT
30万利润都不用交税。
但是B在这几年升值会要交税
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B的话是自住房，为何要为升值交税呢？
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becoz u trade a as your main residence during the period
you can not have two main residence in the same period
only one you can choose
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因为A 曾经是你的Main Residence 你可以选择从出租起（13年）到卖出（15年）这段时间继续把A作为Main Residence 处理 （6 year absence rule）这样 卖A 产生的Capital Gain是免税的（Main Residence Exemption）。
但需要考虑的是, CGT计算上同一时间只能有一处Main Residence 所以当你以后卖B的时候，B 13年到15年的增值部分就不免税了 因为这期间你选择的Main Residence 是A.
Taxpayer在CGT计算上 有选择哪一处为Main Residence的自由， 如何选择就看哪个选择得出最优化的计算结果还有就是自己的计划了。
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如果在13-15这段时间，个人报税的时候已经把A作为投资房负扣税的话，是不是就不能算是MAIN RESIDENCE了呢？
核定MAIN RESIDENCE月什么标准嘛？
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还是不太确定。以上例子，如果A房也还清贷款并出租，B房全贷自住，如果还认为A房为自住房，可以用B房的利息抵A房的收入吗?
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你好，这种情况，即便在前六年用该房做了负扣税也可以免cgt吗？
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不可以的
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必须一开始自住
另外严格上来说，ATO会需要证明你为何把他变成投资房，比如工作原因，家庭原因，如果单纯为了退税会被ATO驳回的
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A房尽管报了负扣税， 还是可以在计算CGT的时候当Main Residence处理 在你搬出A房6年之内都可以这样处理
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Main residence
Generally, a dwelling is considered to be your main residence if:
you and your family live in it
your personal belongings are in it
it is the address your mail is delivered to
it is your address on the electoral roll, and
services are connected (for example, telephone, gas or electricity).
More than one property
Usually you are only entitled to the main residence exemption on one property for any particular period.
If for a period you have two homes that could be regarded as your main residence you must choose one of the homes for this exemption and CGT will apply to the other property. (You don't have to make the choice until you sell one of the homes.)
If you make this choice, you cannot treat any other dwelling as your main residence for that period (except for a limited time if you are moving from one home to another - see Moving from one main residence to another).
Full exemption
You are likely to be eligible for a full main residence exemption if the dwelling:
has been the family home for you, your partner and other dependants for the whole period you have owned it (ownership period)
has not been used to produce assessable income - that is, you have not run a business from it or rented it out, and
is on land that is not more than 2 hectares in area.
Partial exemption
You may be eligible for a partial main residence exemption if:
the dwelling was your main residence for only part of the period you owned it
your partner or dependants have separate homes
you have used part of the property (either the dwelling or the land) to produce assessable income, or
the land is more than 2 hectares.
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看来我的房要么15卖掉，要么就一直不卖了。
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如果资产优化，负扣税最大化可以考虑卖掉
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夫妻二人，是否可以各有一套自己的主要居所？澳洲离婚率高，是否在效法“中国式离婚”？
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couple can only have one main residence.
if you guys divorced, each one can have one main residence.
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弄不好假戏真做就麻烦了。
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THIS IS A PART OF RISK IN THE LIFE
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如果沒做ＶＡＬUE乍辦？
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do it now . agent can back date the value
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Lenny, 借贴问一下market value 的valuation date
在ATO网站上找到的是
"
Becoming an Australian resident
When you become an Australian resident (other than a temporary resident), you are taken to have acquired certain assets at the time you became a resident for their market value at that time.
"
and from some expat site also explained that
"
Australia’s CGT rules will then deem you to acquire all your CGT assets that are not already Australian taxable property; on the date of your arrival for their market value at that date. You will then be subject to Australian CGT on any subsequent disposal of those assets.
"
My situation is we have bought a property in Singapore in 2007. My wife and me are joint owner for the properties. We just got the PR granted this year, and plan to land to OZ to active the PR status. But the problem is we will arrive OZ in different date (around 1 month difference). and which date shall I do the valuation market value . Any idea how stringent will ATO be on the market value date when calculating the properties cost base value?
Thanks
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