请教大家我们这种情况怎么算CGT
13年买了自住房A, 一直自住直到17年买了自住房B，就搬到B住，A通过中介一直出租。现在想把AB都卖了，再买自住。现在情况是A增值不少，B没怎么涨，可以把A算自住，不交房产税，B当投资房卖吗？A因为17年搬出来，还没到6年，是可以算自住是吗？A从17年起一直按投资房在报税
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17年到现在，有哪些证据可以证明”住”在A房？再说， 17年到现在，每年A房按投资报税了吗？
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可以的
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A这几年都是按投资房报税的
但不需要住在A吧，不是有个搬出6年内卖房，任何时候只有一套房不交CGT就可以的rule吗？
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谢谢，A从17年一直按投资报税，退回NG就可以了是吗？
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搬出来6年，是只有一套房的前提下。
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谢谢，这样的话，可以A按13-17年算自住，以后算投资，B房一直按自住算吗
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可以
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你A房子出租后未交过land tax?
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哈哈 有人胡说八道 你也要谢。
贴个ato链接 看james的例子。
http://www.ato.gov.au/Individua ... our-main-residence-(home)/Treating-former-home-as-main-residence/#Whentomakethechoiceofmainresidence
链接无法显示，你自己搜6 years rule main residence ato 就能看到这个了。
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Example: ending the period covered by the choice early
James:
bought a house in Brisbane on 15 September 2010 and moved in immediately
moved to Perth on 10 October 2012 and rented out his Brisbane house
bought and moved into a new house in Perth on 3 October 2017
sold the house in Brisbane on 1 March 2019.
When he completed his 2018–19 tax return, James decided to treat the Brisbane house as his main residence for the period after he moved out until he purchased his new main residence in Perth. This is a period of slightly less than 5 years from 10 October 2012 to 3 October 2017.
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你这个感觉可以呢
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你好，你的思路是对的，17-21小于6年，所以A房从13年开始可以一直当做自住房免CGT，但是卖B房的时候17-21这段时间需要当做投资房，不能做自住房免cgt了；A从17年起一直按投资房在报租金收入不影响。
我是税务会计，楼主需要报税或免费咨询可以随时私信我。
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亲在悉尼吗？短信个联系方式？
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亲在悉尼吗？短信个联系方式？也有同样的问题要咨询。
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如果B房子在Land Tax 上选择principle place exempt, A则是交了5年的地税。
这样的情况，也可以选择A 是6年法则的自主吗， 然后不交税？
这样ATO 和地税，不是矛盾么？
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六年法则是对只有一套房子的人来说的。楼主有两套房子
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不是这样，和持有房子数量无关，关键是同一时间段内只能有一套房子是自住房，property A用了main residence exemption，那么property b在这段时间不能算错main residence （及少许情况可以同时用于两套main residence，例如卖旧房买新房6个月内）。请看如下链接的example:
http://www.ato.gov.au/Individuals/Capital-gains-tax/Property-and-capital-gains-tax/Your-main-residence-(home)/Treating-former-home-as-main-residence/
Example: ending the period covered by the choice early
How it works
Your main residence (your home) is generally exempt from CGT.
Usually, a property stops being your main residence when you stop living in it. However, for CGT purposes you can continue treating a property as your main residence:
for up to 6 years if it is used to produce income, such as rent (sometimes called the 'six-year rule')
indefinitely if it is not used to produce income.
During the time that you treat the property as your main residence:
it continues to be exempt from CGT to the same extent that it was exempt when you stopped living in it, even if you start renting it out after you leave
you cannot treat any other property as your main residence (except for up to 6 months if you are moving house).
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你好，land tax不会影响您使用6 year rule。land tax是各州州政府管辖，ato并无太多牵涉。
我人在墨尔本，不过欢迎随时免费咨询。
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你好，land tax不会影响您使用6 year rule。land tax是各州州政府管辖，ato并无太多牵涉。
我人在墨尔本，不过欢迎随时免费咨询。我电话0426500809
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你好，我人在墨尔本，不过欢迎随时免费咨询。我电话0426500809
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但是A房要回去住满6个月才能用六年法则
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A房13-17年已经是自住房了。17-21少于6年，所以可以把A从13-21当做自住房免cgt，楼主不需要在17-21期间回去继续自住6个月
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还有一个疑问， 就是A 房子在购买后只住了2个月， 就搬走了， 还可以用6年法则么？
ATO 网站并没有强调至少6个月才算自住房。 所以我理解即使住了2个月也算自住房。
而且一开始就是打算自己住的， 后来一些原因所以只住了2个月就搬走。
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六年法则的前提就是卖出前还要自住6个月以上
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那我想问一下，如果我2013年买入房A，2015年买入房B，搬入房B同时把房A租出去了。如果我2023年要买房C同时售出房B，可以把房B当作投资房报税吗（因为房A增值比较多）？增值部分是按买入价（2015年）和卖出价（2023年）的差值交CGT，还是说我也可以用6年法则，在2021年做个估价，CGT是交2021-2023年的差价部分？
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亲 如果房子买了后直接出租了 然后自己租房住 但是6年内只有这一套住房 可以把房子算为自住房吗 谢谢
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房A可以完全当自住房，不交CGT的。但是同一时期只能有一个自住房，所以房B在卖的时候，2017-2021（假设今年卖房A）这部分就要产生CGT了。
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不对，去ATO网站拜读一下。
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不对，不需要。去ATO网站拜读一下。
不对。去ATO网站拜读一下。
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不可以，必须搬进去住过一段时间
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以下是ATO的链接，可以参考一下example。property owner并没有在买房前还特意搬回去自住6个月。只要开始是自住房，之后出租时间不超过6年，那么这套房子就可以用6年法则
http://www.ato.gov.au/Individuals/Capital-gains-tax/Property-and-capital-gains-tax/Your-main-residence-(home)/Treating-former-home-as-main-residence/
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你好，的确，时间长短不是判断main residence的唯一标准，ato对main residence解释如下链接
http://www.ato.gov.au/Individuals/Capital-gains-tax/Property-and-capital-gains-tax/Your-main-residence-(home)/
What is a main residence?
Generally, a dwelling is considered to be your main residence if:
you and your family live in it
your personal belongings are in it
it is the address your mail is delivered to
it is your address on the electoral roll
services such as gas and power are connected.
The length of time you stay in the dwelling and whether you intend to occupy it as your home may also be relevant.
To be your main residence, your property must have a dwelling on it and you must have lived in it. You are not entitled to the exemption for a vacant block.
但是根据我们的经验，时间越长越好，2个月有些太短了，没有太多说服力，如果报税是使用main residence exemption,无法通过ATO的audit的可能性很大，个人不建议，不过每个会计师风格不同，也许有的会计师愿意做。
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你好，如果A增值较多，那么可以13-21把A做自住房 （13-15自住，15-21 6年法则），不过21-23年A房的增值部分无法免cgt，因为六年已过，除非您21年重新住进A。cost base是开始出租时A房的market value (15年MV，可以找人估值)，您会被认为在您开始出租A房时获得了A房 （deemed acquisition），即15年，之后计算capital gain时，还需要按Non-main residence days天数（21-23年）和 Ownership period days天数portion（15-23年），计算有点麻烦，下面的ATO链接有计算example:
http://www.ato.gov.au/Individuals/Capital-gains-tax/Property-and-capital-gains-tax/Your-main-residence-(home)/Treating-former-home-as-main-residence/
What happens if 6-year limit is exceeded
If you use your former home to produce income for more than 6 years in one absence, it is subject to CGT for the period beyond the 6-year limit.
To work out your CGT when you dispose of your home:
your cost base is the market value of your home at the time you first used it to produce income, plus any allowable costs since then (this is the home first used to produce income rule)
your capital gain or loss is based on the proportion of time, since you first used your home to produce income, that is over the 6-year limit.
Example: former home used to produce income for more than 6 years
Roya bought an apartment for $180,000. She immediately started living in the apartment as her main residence.
On 29 September 1996, Roya moved interstate and rented out the apartment. At that time the market value of the apartment was $220,000.
During her time interstate she did not acquire another property.
In July 2018 she returned to her home state. She continued to rent out the apartment.
She sold the apartment for $555,000 under a contract that settled on 29 September 2018.
She incurred $15,000 in agent’s and solicitor’s fees when she sold.
She has no other capital gains or losses.
As Roya rented out the apartment, she can treat it as her main residence during her absence for a maximum of 6 years. This is the period 29 September 1996 to 29 September 2002.
Roya must treat the apartment as though she acquired it:
on the date she first used it produce income (29 September 1996)
at the market value at that time ($220,000).
Roya works out her CGT as follows:
Capital proceeds − cost base = capital gain
$555,000 − ($220,000 + $15,000) = $320,000
Non-main residence days (days over 6-year limit)
30 September 2002 to 29 September 2018 = 5,844 days
Ownership period days (from deemed acquisition date)
29 September 1996 to 29 September 2018 = 8,036 days
Assessable capital gain
$320,000 × (5,844 days ÷ 8,036 days) = $232,712
She is eligible to use the 50% CGT discount to reduce her capital gain:
$232,712 × 50% = $116,356
Roya reports a net capital gain of $116,356 on her 2019 tax return.
由于选择了6年法则，B房在15-21年需要做投资房，21-23可以做自住房
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谢谢解答，亲是tax accountant 吗？在悉尼吗？
如果A房13-17年按自住，17-21年按投资，B房17-21年按自住，2房都在21年卖，怎么算A房17年应该值多少呢？
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