小弟 5年前 第一次 买了个大地破房， 自己也一直都住在里面， 现在基本上价格 翻了一倍，
去年开始申请 盖三个townhouse permit ，刚批下来， 但估计年底或是明年年初才能开始建
去年 年底 ， 刚又买了第二套房子， 准备搬过去 自己住
这样问题就来了
我是应该把那套房子 当作 自住房 ， 那套当作 投资啊？
5年前 第一次买的房子 推倒盖 三套， 我还准备留下一套 ， 出租什么的用， 只卖俩套， 这样的话是把 要推倒的这套房子 算作自住房？ 会不会有税务上的好处啊？
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把自住的作為自住房，把不住的作為投資房。
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The sale of the two townhouses is very likely to be taxed on revenue account (not under CGT provisions) on the basis that you are involved in an isolated profit making undertaking. You would need to apply for an ABN and register for GST.
Refer to paragraphs 262 to 302 of MT 2006/1 which discusses whether isolated property transactions are an enterprise for ABN / GST purposes. The ruling indicates that if the activity is an enterprise then it is likely to be taxed on revenue account as well.
The link to MT 2006/1 is here:
http://law.ato.gov.au/atolaw/vie ... 20061/NAT/ATO/00001
For the two townhouses that you want to sell, it is my understanding that you will be assessed on revenue account on the 'net profit' made on sale of the residence, which is the difference between:
• the market value of the property at the time you commenced the property development venture plus all development costs and demolition costs; and
• the sales proceeds received on sale of each of the units.
For the third townhouse that you plan to hold for long term rental purposes, the tax situation shall be as follows:
• You shall be able to claim interest and other holding costs as a deduction during the development phase (refer to TR 2004/4 for further details) as long as continuing efforts are made towards the production of assessable income.
• Any gain made on eventual sale of the rental property should be taxed on capital account. The 50% CGT discount may be available.
• You would not be able to claim GST credits on the expenses if you plan to use the property for making input taxed supplies of residential rental accommodation.
• Any sale of the property should not be subject to GST as long as your intention is to hold it for long term investment.
Note that if you are planning to hold the property for rental purposes, you should ensure that you gather and retain as much documentation as possible to support this intention (eg, correspondence with relevant parties, loan documents referring to the purpose of the loan etc).
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高人，那如果只做PERMIT/DA，不盖房，带批文卖地呢？还是算revenue account吗？
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高人X2
If all 3 apartments are going to be investment property
and then selling 2 of those will be subject to capital gain tax other than profit taking?
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一下子都卖给自己的trust，这个house免cgt，然后再盖，可以distribute profit，新房子留在trust里面做投资。你有六个月时间同时有两个房子并且免cgt。而且你的development cost增加了，有助于消减你的利润。唯一的缺点是转的时候有stamp duty。如果有贷款的话比较难转。具体做一个计算是否值得
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.
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It really comes down to whether a taxpayer is merely realising a capital asset in the most advantageous manner or whether they are involved in a profit making undertaking or business activity.
In very general terms, when a taxpayer undertakes a basic subdivision on land that has always been held for private purposes (eg, main residence, or holiday house), the sale of the subdivided blocks will generally still be on capital account (eg, where the taxpayer merely does enough work to have the subdivision approved by council).
However, where a taxpayer goes beyond the conditions imposed by council or starts to construct dwellings on the property this is more likely to be taxed on revenue account (in which case GST is also likely to apply).
This distinction is discussed by the ATO in paragraphs 262 to 302 of MT 2006/1.
http://law.ato.gov.au/atolaw/vie ... /MT20061/NAT/ATO%27
This ruling also contains a number of examples to illustrate the ATO’s approach to these situations based on case law dealing with this issue.
Based on case law and the ATO’s ruling, if the following factors are present then they should have at least a reasonable argument for treating the sales as being on capital account for tax purposes:
• The property was originally bought with the intention of using it as a private dwelling (ie, on capital account);
• The remaining property is still being used for private purposes for the time being;
• The land being subdivided and sold is surplus to their needs;
• The taxpayer has not acquired any additional adjacent land or constructed any buildings on the land for the purpose of selling at a profit;
• The taxpayer has not undertaken any development activities beyond those necessary to secure council approval for the subdivision;
• The taxpayer has not borrowed extra funds to undertake the subdivision (or if funds have been borrowed to finance the subdivision, the taxpayer has not been claiming interest deductions); and
• The amount of money spent on subdividing the land is less than market value of the land prior to the subdivision.
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交不了多少税的，投资的时间比例只有2/7，假设你是2年后卖的。再加上50%CGT减免，其实只有1/7的利润交税假设利润300万，也就21万要交税，夫妻名字的话一人也就加个10万income
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Yes, in some situations if a taxpayer can establish that the intention is to hold it either for private use or for long term investment( e.g, to receive rent, not to resell the property after it is built), and the sale is triggered by factors beyond their control, then the sale may be taxed on capital account.
However this generally needs to be supported by loan documents, budget / forecasts and relevant correspondence with third parties etc.
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只要你不推地，带批文卖房可以免cgt，但是卖另一套房子要交cgt。main residence exemption的先决条件是有房子，一旦把房子推了，就是失去了exemption，一定要交cgt
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挺复杂，学习了
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关注，学习
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学习
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我也有想过 建trust ， 但我的家人都不在澳洲这边。。一时半会都建不起来。。。很郁闷
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从5年前买房到现在，要知道房子作什么用途
如果出租 这段时间的增值按Capital Gain计算，也就是说有50%的折扣。
如果自住的话可以选择报exemption.
如果现在决定建3个房卖出去，后面这段时间的收益是revenue income （business income）也就是说没有50%的折扣了.
能否把一个当自住，等等这些做法要根据你的具体情况而定。你需要跟你的会计斟酌了。
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又一高人出现。再问一遍。用带gst的trust买的地。做完批文即卖掉。(没有其他运作)。算revenue or capital啊。ps这个trust名下原来作过地产开发。
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xuexi le
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很明显是短期持有，获利，如果ATO抽查的话他们会说是Revenue。 但不排除有人申报的时候报成Capital， 你懂的。
GST的话，如果买卖的是空地，严格来说是带GST的。
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学习了
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学习
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楼主决定好怎么操作了吗?
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Mark
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Mark
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mark~学习了~
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