情况是这样 父母赠予了一套房子 交完所有税后 现在变成我名下
1. 做为primary house 以后我再卖房 是不是不用交CPT？
2. 假如将来不作为首住房卖。CPT怎么算？牵涉到父母赠予 所以搞不懂。比如房子过户给我时是50万 我卖的时候60万 那CPT 是按10万差价来算还是60万来算？
谢谢各位
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自住不用交capital gain
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谢谢
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I assumed that the property was received as a gift and not as part of a deceased estate.
If the property was transferred for no consideration at all from your parent to you, then the market value substitution rules should apply. Your property would be deemed to be acquired at the market value at the time of transfer.
If you then established the property as your main residence as soon as practicable after the dwelling was transferred to you and treated the property as your main residence for CGT purposes for the whole ownership period, you will get full CGT exemption on it when you decide to sell it in the future.
Otherwise, you won’t be able to get full main residence exemption even if you did not use the property for income producing purposes. However, you would be eligible for the general 50% CGT discount if the property has been held for more than 12 months assuming you are a tax resident.
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如果是父母的自住房作为遗产让子女继承，两年内出售不是可以免CGT？
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Yes, you are correct, The Commissioner can also extend the 2 year period under some special circumstances.
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谢谢回复 很详细 懂啦
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