买房前状态为租房。
2010年3月购买第一套房产,因资金紧立即出租了。
2010年4月购买一块土地,建新房。新房于2011年10月建成,搬入住了6个月到2012年5月,自住转出租了。
2012年5月搬入购买的第一套房产,住到现在。
现在想把新建的房子卖了,接着卖第一套房产,想换房子了,我的会计师说:
我新建的房子享受6年自住房法则,不需要交税。第一套购买的房子需要做一个2012年5月的估价,之前增值部分需要交税,之后的不需要。
请教税务高手们,我的会计师回答准确吗?分分侍候,等待确认后作出最终决定。先多谢了!
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重新向我的会计确认了,答案是:
同一时间只能有一处自住房,也就是说,从2012年5月后,我自能选择一处不需要交税.
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2010年3月购买第一套房产,因资金紧立即出租了
这套房子,如果你从来没有住过,不能算自住的。
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1. The sale of the 2nd property shall be exempted from CGT according to the 6 year absence rule
2. The sale of the 1st property (previously hold as rental property) will have CGT implication, you can get partial exemptions.
• The capital gain/loss should be worked out in accordance with the formula in section 118-185 of the ITAA 1997, i.e.
capital gain/loss x non-main residence days / total ownership days
You would then apply the 50% CGT discount to this amount after applying the main residence exemption.
The link to section 118-185 can be found below:
http://www.austlii.edu.au/au/leg ... 97240/s118.185.html
• Market valuation is not required in your situation. The ‘home first used to produce income rule’ in section 118-192 ITAA 1997 applies automatically to treat you as having reacquired the property for its market value when it was first used to produce assessable income if the following conditions are met:
o You would only obtain a partial exemption under the main residence rules in relation to the property because it was used to produce assessable income;
o The property was first used to produce income after 20 August 1996; and
o The property would have qualified for a full main residence exemption if you had sold it immediately before it was first used to produce income.
o The link to section 118-192 can be found below:
http://www.austlii.edu.au/au/leg ... 97240/s118.192.html
In your situation, you did not move into the 1st property as soon as practicable. Therefore the conditions of section 118-192 are not satisfied, as such the ‘home first used to produce income rule’ does not apply. Hence you can only use section 118-185 to work out the capital gains. You can't use market valuation approach.
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118-185, 简而言之就是我不住在里面的天数/我总计拥有天数是吧。
还有因为我第一套升值远超过第二套新房,所以我想第一套部分23%交税,第二套部分90%交税。即使这样也好过第一套全额交税,第二套免税。
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是自住转投资的时候,做个valuation,然后之后增值的部分拿来付CGT么?之前自住期间增值不用交CGT?
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1,是说,投资房转自住,CGT只能按时间比例算,不能按转自住时专业评估价格算。是这个意思吗
2,如果是自住转投资的话,就可以用时间比例,或者转时的评估价格算
谢谢。
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按时间的比例算 或者 按各自转的时候的估价算 都可以
所以 跟一个估价师搞好关系 也很重要啊
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In your situation, you did not move into the 1st property as soon as practicable. Therefore the conditions of section 118-192 are not satisfied, as such the ‘home first used to produce income rule’ does not apply. Hence you can only use section 118-185 to work out the capital gains. You can't use market valuation approach.
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Mark
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如果第一套亏钱卖,也要缴纳CGT啊?
我看公式里LOSS也算
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请问为什么 ‘home first used to produce income rule’ does not apply. 不满足?
LZ第一套房子不是买了就出租了?
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如果第一套当自住房卖,第一套房子CGT只能按时间比例算,因为你没有一买来就住进去,所以不满足 home first to produce rule..找个评估师对第二套房子在2012年5月做个评估,从2012年5月以后第二套房子的升值交CGT。你的会计师太不合格,竟然让你对第一套房子去做评估。
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