突然想到一个问题，请大家帮忙解答

susan

关于自住房申请了first home buyer grant以后，想将land subdivide，那么是不是属于用于投资了？如果subdivide以后还住着原来的房子里，是不是还属于自住房？
那时候房子的门牌号码是不是已经被拆分成UnitA，B，C，D之类的了？
说的有点乱七八糟，如果看明白了，就来说说吧。

黑山老妖

这个问题非常复杂。上次我在哪里看到说到底怎么计算要看谁造房子、以什么身份造房子（builder、owner builder etc）和造房目的等等。。。
直接打电话给ATO或是找一个精通房产的会计问问。
门牌号码我看到的通常是10, 10A, 10B。。。
自己住10号。这样看不出是sub-divided.:)

susan

ATO管这个事情吗？(paopaobing(10))

Artcore

象黑山老妖说的, 很复杂. 建议咨询好的会计师,我下面介绍的只是皮毛.

Land acquired Tax consequences

As trading stock
Usually only subject to trading stock provisions, unless it ceases to be held as trading stock; GST usually applicable.

Not as trading stock   
(a) Pre-CGT
(1) Profit on sale assessable under s 25A or as ordinary income if land acquired for profit-making or if ``business'' venture involved
(2) If land is a capital asset, ordinary income tax consequences arise if there is more than the ``mere realization'' of the land or the land commences to be held as trading stock
(3) CGT may apply to an improvement effected post-CGT
(4) If ordinary income arises GST usually applicable

(b) Post-CGT (or deemed to be acquired post-CGT)
(1) Ordinary income tax as per (1), (2) and (4) for pre-CGT
(2) Capital gain or capital loss may arise on disposal

Main Residency
The mere subdivision of land adjacent to a person's main residence does not usually give rise to ordinary income implications. However, there are limitations that apply for CGT, social security and, in most jurisdictions, land tax purposes.

For CGT purposes, land adjacent to a person's main residence is treated as part of the dwelling to the extent that the total area of the land on which the dwelling is erected and the adjacent land does not exceed two hectares.

If, however, the adjacent land was acquired post-CGT, the disposal of the adjacent land will not qualify for the CGT main residence exemption if it is sold separately to the dwelling. The position is the same in the case of the disposal of a garage, etc, associated with a flat or home unit.

Martin_2F

原帖由 susan 于 2008-9-4 00:17 发表
关于自住房申请了first home buyer grant以后，想将land subdivide，那么是不是属于用于投资了？如果subdivide以后还住着原来的房子里，是不是还属于自住房？
那时候房子的门牌号码是不是已经被拆分成UnitA，B，C， ...

其实你的问题本身有些混淆，因为你还是把subdivide之后的情况，当成一个整体在考虑。其实subdivide之后，land title就是2个（或多个）了，你自己仍然居住的那个房子当然仍然是你的自住房，新分出来的土地，有自己单独的title，性质上变成了投资用途，但这并不对你自住房有任何影响。

老妖说的情况是在新subdivide出来的土地上造新房子的税务问题（其实是出售时的税务问题，你不出售，也没税务问题）。

Artcore TZ给的信息里， Pre-CGT的东西可以不用看了，因为那只对在1985年9月19日CGT生效之前购买的房产适用。

老妖说的情况，要是你有兴趣，找找2007年4月刊的 Australian Property Investor 杂志，上面p68， How Not to be a developer里有很详细的阐述和介绍。

susan

谢谢LS的TX们热情的回答。我找找其他的资料看看先。