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本帖最后由 jeff_lawsons 于 2015-12-3 20:49 编辑
I assumed that the property was received as a gift and not as part of a deceased estate.
If the property was transferred for no consideration at all from your parent to you, then the market value substitution rules should apply. Your property would be deemed to be acquired at the market value at the time of transfer.
If you then established the property as your main residence as soon as practicable after the dwelling was transferred to you and treated the property as your main residence for CGT purposes for the whole ownership period, you will get full CGT exemption on it when you decide to sell it in the future.
Otherwise, you won’t be able to get full main residence exemption even if you did not use the property for income producing purposes. However, you would be eligible for the general 50% CGT discount if the property has been held for more than 12 months assuming you are a tax resident.
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更新完毕---枫叶季大阪3日/宇治奈良1日/京都6日/东京日7日/轻井泽河口越后汤泽各1日/新加坡7日溜娃游 - 更 (2018-12-22) qingdaojiejie 
发表于 2015-12-3 00:08
