澳洲【求教】投资房的增值税和GST

在澳大利亚税务



请教各位税务大神，如果我买了一个破房100W，拆掉（1.5W）重建（60W），印花税假设交了4W，
第一个问题：一年后建成，我是否要在建成后等一年再卖，CGT才省50%？
第二个问题：卖房是否要交GST？

麻烦大家指点一二

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如果你买了地拆了房

马上造好房子就卖了的话

不是CGT的问题

是要交GST

然后剩下差价全额算税的



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拜托，有什么方法可以减免CGT和GST呢
听说必须持有一年CGT减半，5年免GST，是否属实呢

求解释，分分伺候

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Due to the limited information, it is not really possible to confirm whether the sale will be on revenue or capital account without undertaken a much more detailed analysis.

The income tax and GST implications will heavily depend on your intentions with respect to the property. I have summarized the likely implications below under two different scenarios.

1.   If your plan is to build the new property which will be used for long term rental purposes then:

•        Any gain made on eventual sale of the rental property should be taxed on capital account. The 50% CGT discount will 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.

2.        If you plan to build the new property which will be sold in the short term then:

•        Any gain made on sale of the property should be taxed on revenue account (no CGT discount would be available) because you are carrying an enterprise or profit making undertaking.
•        GST will apply on the sale of the property if you are selling new residential premises. The margin scheme may be available to reduce the GST liability on sale.
•        You shall be able to claim GST credits on the expenses if you plan to sell the property in the short term as a taxable supply.


Therefore the GST and income tax treatment is likely to be consistent. That is, if you are developing the property as a profit making undertaking (ie, will be taxed on revenue account) then you will also very likely be considered to be carrying on an enterprise for GST purposes and GST would apply to the sale. If the new property is to be rented out for more than a year, it will still be treated as 'new residential premises' for GST purposes unless it has been rented for at least 5 years. Please note that margin scheme may be available to reduce the GST liability.

On the other hand, if you plan to use the property as long term rental purposes, then it may argue that the subsequent sale is merely realising a capital asset in the most advantageous manner and the sale should not be classified as an enterprise for GST purposes. The sale may be taxed as capital gain and 50% CGT discount may be available.

The tax office will weigh up all the following factors to determine whether you will be carrying on an enterprise / profit making undertaking.

Factors supporting that premises are held for sale:

•        Business plans or minutes of meetings supporting the holding of the premises for sale;
•        Finance documents supporting the planned sale of the premises;
•        Accounting reports and financial statements supporting the holding of the premises for sale;
•        Income tax treatment of the development as trading stock rather than as a capital asset, and whether GST is registered and GST input tax credits has been claimed on the development costs;
•        Past activities of the entity in carrying on the enterprise of selling new residential premises;
•        Marketing of the premises for sale such as, listing the premises for sale with a real estate agent, advertising the premises for sale in relevant publications or via the internet, arranging 'open for inspection' times, and showing prospective buyers through the premises; and
•        In the case of a building or complex made up of multiple stratum units, actual arms’ length sales of some of the listed units (where all of the units were intended for sale).


Factors supporting that premises are to be used for long term rental purposes:

•        Business plans or minutes of meetings demonstrating that the entity has determined to use the premises for rent;
•        Finance documents supporting the intention to rent the premises;
•        Periods of actual rental of the premises; and
•        Marketing of the premises for rent.




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谢谢JEFF如此详尽的解释

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请PM你的微信，可以吗，谢谢

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新建的民用房卖的时候需要交GST.
所得税要分开考虑。根据项目的具体情况，利润可以按Capital Gain或者Revenue 处理。

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投资房subdivide成两套带planning permit去卖要交GST么?

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Don't think too much. You might be able to claim capital loss

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我也想问，把原来的房子拆了，分成两块地，不建房，这样卖地要交GST么。如果要交，是按照卖地的全额，还是可以减去当初买地的成本？
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