假设买一个大地破房70万，把地一分为二，旧房留着出租租金一年四万，分出来的地花35万盖新房然后65万卖掉。那么税该按多少交？零碎的开支暂不计。贷款100%。
评论
Both income tax and GST are relevant.
Firstly, you need to determine whether the sale of the second property would be taxed on revenue or capital account.
If your intention is to construct the property and sell it at a profit rather than renting it out, it is most likely to be considered as a profit making undertaking and the net profits would be assessable as ordinary income. (Not capital gain, hence no CGT discount). Please note the net profit is only taxable at settlement date, not contract date.
Refer to TR 92/3 at the link below which discusses whether profits on isolated transactions are income:
http://law.ato.gov.au/atolaw/vie ... TR923/NAT/ATO/00001
MT 2006/1 also discusses the distinction between a profit making undertaking and the mere realisation of a capital asset. Refer to paragraphs 262 to 302 at the link below:
http://law.ato.gov.au/atolaw/vie ... 20061/NAT/ATO/00001
Secondly, you are required to register for GST if the ATO is of the view that the transaction was entered into with a profit motive. If this was the case, you are required to pay GST on the sales although margin scheme may be available.
The sale may only be taxed on capital account if you can establish that your intention is to hold the property either as investment or for private use and the sale is triggered by factors beyond your control. This generally needs to be supported by loan documents, budget / forecasts and relevant correspondence with third parties etc.
You need to seek some professional advice given the complexity of this.
评论
楼主GOOGLE两个重点就可以
MARGIN SCHEME如何计算也就是GST计算
然后INCOME TAX计算。
基本就这两块
如果持有5年后卖，可以免除GST
评论
大地破房70万，旧房留着出租租金一年四万，这租金真牛！
评论
学习
评论
一年租金4万的话，基本周租要在800以上，现在70万的大地破房有这么高的租金，诚心请教是哪个区的
评论
统一回复楼上，没有分割建房，只是随便举例，数字随便编的，是想了解一下税务问题。请忽略这些数字的真实性。
评论
统一回复楼上，没有分割建房，只是随便举例，数字随便编的，是想了解一下税务问题。请忽略这些数字的真实性。
澳洲中文论坛热点
- 悉尼部份城铁将封闭一年，华人区受影响！只能乘巴士（组图）
- 据《逐日电讯报》报导，从明年年中开始，因为从Bankstown和Sydenham的城铁将因Metro South West革新名目而
- 联邦政客们具有多少房产？
- 据本月早些时分报导，绿党副首领、参议员Mehreen Faruqi已获准在Port Macquarie联系其房产并建造三栋投资联