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Sunnist 发表于 2015-7-14 22:48 
有明确出处吗？
https://www.ato.gov.au/General/C ... o-family-or-friends
Transferring real estate to family or friends
If you sell or give away any real estate to your family or friends, you may need to find out its market value.
Why do you need a market valuation?
Selling or gifting real estate is a capital gains tax event (CGT event). Your liability for capital gains tax arises when a CGT event happens to your property.
For most CGT events, your capital gain or capital loss is the difference between your capital proceeds (what you receive when you dispose of the property) and the cost base (your costs of ownership of the property).
However, if you receive nothing in exchange for your property (for example, if you give it away as a gift) you are taken to have received the market value of the property at the time of the CGT event.
You may also be taken to have received the market value if:
what you actually received (your capital proceeds) is more or less than the market value of the property
you and the new owner were not dealing with each other at arm’s length in connection with the event, such as where property is transferred between family members.
You are said to be dealing at arm’s length with someone if each party acts independently and neither party exercises influence or control over the other in connection with the transaction. The law looks at not only the relationship between the parties, but also the quality of the bargaining between them.
In these cases, the market value of the property on the day of the transfer replaces what you actually received for it.
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