五年前在墨尔本买了个旧房子,住了四年,去年初推倒盖了个小两层房.现在住进去有4个月了.最近由于孩子去了悉尼发展,打算一家人搬到悉尼去想把现在住的新房子卖了.本来想我肯定可以享受免交自住房CGT的.但最近问了不同的人士包括自己的会计,免CGT的条件,不同的人的回答五花八门,有需要住新房三个月的,有需要住新房六个月的.有住新房最好超过一年的.还有说住进新房不管多长时间都要分开以前旧房增值部分和盖房子增值部分的.搞得都暂时不敢卖房子,难道澳洲税务局对自住房盖新房以后免CGT就没有一个准确的标准?不同的税务官不同的税务地区有不同的标准?搞糊涂了.
评论
五年前在墨尔本买了个旧房子,住了四年,去年初推倒 --- 推到了CGT event C3 发生， 假设这是你的自住房所以忽略不计。
建房当中的Vacant land 也可以当作main residency，重点来了，你建好了新房马上要搬进去住，并且连续住满三个月才可以重新享受main residency exemption。(但是， 但是这不是楼主的情况，楼主的情况是已经在里面住了四年，而且整个四年当中都是自住， 所以请继续往下看）
https://www.ato.gov.au/printfriendly.aspx?url=/General/Capital-gains-tax/In-detail/Real-estate/Treating-land-as-your-main-residence/
There are a number of conditions that you must satisfy before you can claim the exemption. You must first finish building, repairing or renovating the dwelling and then:
move into the dwelling as soon as practicable after it is finished
continue to use the dwelling as your main residence for at least three months after it becomes your main residence.
评论
四个条件都要满足， 所以楼主要交一部分CGT
the original dwelling
was your main residence for the full period you owned it
was not used by you to produce assessable income
was on land covering an area of 2 hectares or less
the new dwelling
becomes your main residence as soon as practicable after it is completed
continues to be your main residence until you dispose of it
is your main residence for at least three months
you make a choice to treat the vacant land and new dwelling as your main residence in the period starting when you stopped occupying the previous dwelling and ending when the new dwelling becomes your main residence, and this period is four years or less
you dispose of the land and new dwelling together
评论
非常感谢帮忙分析,就是还没有看明白四个条件里我哪一条没有达到?
评论
看错楼主的题目，你住满了四个月可以申请full exemption， 不确定的话就申请private ruling吧
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