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继承不触发，但继承了哪怕自住，你卖房时，之前那段投资时间还是要按比例算的
https://www.ato.gov.au/individua ... -inherited-property
ATO的例子
Example: calculating CGT with a partial exemption
Vicki bought a house under a contract that settled on 12 February 1996.
Vicki used the house solely as a rental property.
When Vicki died on 17 November 1999, the house was inherited by her beneficiary, Lesley.
Lesley lived in the house as her main residence throughout the time she owned it.
Lesley sold the property under a contract that settled on 27 November 2023. She made a capital gain of $400,000.
Lesley cannot claim a full exemption from CGT because Vicki did not use the property as her main residence. However, Lesley is entitled to an exemption for the time she used the house as her main residence.
Vicki owned the house as a rental property for 1,375 days.
Lesley lived in the house for 8,777 days.
This is a total of 10,152 days.
Lesley works out the taxable portion of her capital gain as follows:
Capital gain × (non-main residence days ÷ total days) = capital gain or loss
$400,000 × (1,375 ÷ 10,152)= $54,176
Lesley can use the CGT discount to calculate her capital gain, because she held the property for at least 12 months.
Vicki 在 1996 年 2 月 12 日 通过合同购买了一套房产。
Vicki 一直将该房产用于出租，未作为自住房。
1999 年 11 月 17 日，Vicki 去世后，该房产由继承人 Lesley 继承。
Lesley 自继承后一直将该房产作为主要居所（自住房）。
2023 年 11 月 27 日，Lesley 出售了该房产，资本增值（Capital Gain）为 40 万澳元。
Lesley 无法获得全部 CGT 免税，因为 Vicki 生前未将该房产作为主要居所。
但 Lesley 可以申请部分 CGT 免税，以覆盖她自住的时间。
1. 计算 CGT 适用的持有时间
Vicki 持有并出租该房产的时间：1,375 天
Lesley 继承后作为自住房的时间：8,777 天
总持有时间：10,152 天
2. 计算应纳税的资本利得部分
适用 CGT 的部分按 出租天数占比 计算：
应纳税资本利得=总资本增值×(非自住房天数总天数)
应纳税资本利得=总资本增值×( 总天数非自住房天数 )
=$400,000 × (1,375 ÷ 10,152)=
=54,176 澳元 |
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【班长的甜品驿站】炎炎夏日，送上冰镇可口的甜橙果冻~~ (2008-8-27) 炊事班长 
发表于 2025-3-14 08:13
