看好的生意里带一个民用住宅，请问将来卖掉的话，有没有50%的cgt exemption?公司符合税局的小生意定义。谢谢大家，持分等。
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作为生意，超过1年肯定有50% cgt exemption. 但是如果是你想作为房子的exemption是没有的，因为是算在生意里面的
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提议咨询你的会计师
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Generally Only resident individual or trust can get 50% CGT general discount if the property has been held for more then a year.
Depending the use of the residential premises, you may be able to apply small business CGT concessions.To access the small business CGT concessions, one of the conditions is that the asset must pass the active asset test under s152-35.
The active asset test will be satisfied if the asset is active for half of the ownership period or 7 and a half years if it is owned for more than 15 years. The asset is an active asset if it is used in carrying on a business by the entity, a connected entity or affiliate of the test entity. However, the asset cannot be an active asset if its main use is to derive rental income (unless such use was only temporary).
Where the property is partly used by in carrying on a business by a connected entity/affiliate and partly used to derive rental income, it will be a question of fact depending on all the circumstances as to whether the main use of the asset is to derive rent.
However there is no partial entitlement to the CGT concessions. If the asset's main use is to derive rent it would not be an active asset.
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