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If the Mum transfers/gifts the properties to the son, CGT event A1 would be triggered. The market value substitution rule would apply to the capital proceeds. This means that the son would be deemed to have received market value proceeds for the transfer. Unless the properties were acquired pre-CGT it is unlikely that the Mum can escape CGT completely, although the 50% CGT discount may be available to reduce the tax liability.
Alternatively, Mum can transfer the properties to the son under her will when she passes away. This would defer the immediate capital gains tax that would otherwise be triggered.
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澳洲银行开户之不完全手册-Banking in Australia：A Dummies’ Handbook (2007-7-17) serney 
新疆大盘鸡 (2004-12-15) sduwei 
发表于 2016-6-7 16:52
