澳洲以UNIT TRUST买房自住一年，卖掉后所得CAPITAL GAIN

在澳大利亚税务



如题。还是按照公司买卖房屋一样，照常交税？

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看Trustee是公司还是个人。

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trustee is individual. Under the unit trust are two famili trusts. and the trustee is individual.

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there is no main residence exemption if the property is held by a unit trust
however 50% CGT discount is available
if the property is held by a company, no discount or main residence exemption is available

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要交税。而且这种税务结构很复杂。要setup unit trust,family trust,房子卖掉还要做年表，UT,FT,个人都要报税。咨询会计师吧。

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你咋弄个这么复杂的结构，不要心疼会计费了，肯定要给的

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正解。如果自住一年，可以免税吗？

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只有房子注册在个人名下才能有main residence exemption
而且这个个人名下不能是作为trustee

自住一年的话如果没有其他自住房并且从房子买来的时候就是自主的话是免税的

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简单说

有没有CGT DISCOUNT，要看你的UNIT HOLDER是谁

几乎跟TRUSTEE一点关系都没有

如果UNIT HOLDER是COMPANY. NO CGT DISCOUNT
如果是个人或FAMILY TRUST 50% DISCOUNT

如果SUPER FUND 持有33% DISCOUNT

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多谢！

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楼上正解。。。扯trustee 做啥。。。毛钱关系都没有的事情。。

很少见到 2个 FAMILY TRUST 组建一个 unit trust去买房 。。

PS：superfund 名下 地产 绝大多数 情况下 不允许自住 。。。

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借这个帖子问一下，如果建trust，在公司名下，这种贷款难做吗？有没有比例限制

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需要计算CGT。 Trust不享有Main Residence Exemption。

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你这个理解好像跟大多数会计说的不同。

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为什么很少这种模式？没必要还是有什么麻烦？

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那啥 楼上的会计们都是这个意思 没有免税

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不对。夏朵赫正确。 跟我会计师说的一致。 以UNIT　TRUST购入房产，如果不做重大改变，持有一年以上，百分之５０免税。跟个人买入持有一样。

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同意。厉害啊。你是多面手啊。有时间微信聊聊。

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Superfund 名下的 property 好像不允许自住。

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这种情况，利率会比个人名下的高很多的哦。

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你想多了 。亲

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居民房不可自用
商业物业可以自用

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Under section 118-110 ITAA 1997 the main residence exemption can only apply to capital gains made by an individual and cannot generally apply to gains made by a trust. However, there are two limited exceptions to this rule:

- If the individual who lives in the property is ‘absolutely entitled’ to the property then it should be possible for them to apply the main residence exemption on sale of the property.

- If the trust is a special disability trust and the dwelling was the main residence of the primary beneficiary then the exemption can apply to the trust.

Assuming the trust is not a special disability trust, the key issue is confirming whether the individual who lives in the property is absolutely entitled to the property as against the trustee. Whether the individual is absolutely entitled to the property is a different issue to whether the property is held under a bare trust. It would be prudent to confirm with your legal adviser whether you are absolutely entitled to the property.

If the individual beneficiary is absolutely entitled to the property, a disposal of the property by the trustee is treated as a disposal by the beneficiary under section 106-50 ITAA97.

Refer to CGT Determination TD 58 at the link below which discusses this issue:

http://law.ato.gov.au/atolaw/vie ... ;PiT=20080301000001





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Reckon it is out of date.

Thanks.

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http://law.ato.gov.au/atolaw/vie ... ;PiT=20080301000001



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unit trust-no 50% discount the same as corporate
30% for full profit  but can claim loss from future profit

50% discount CGT( after holding 12 months) is for dividuals, partnership, family trust

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yes it is higher than individual property loan as it is business loan
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