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pmp6 发表于 2018-3-10 14:46 
买自住房能吞CGT吗?这房市场价100万,你只花50万就买了,你就要为这赚的50万交CGT。
我没听说过自住房 ...
https://www.ato.gov.au/General/C ... our-main-residence/
Your ‘main residence’ (your home) is generally exempt from capital gains tax (CGT). To get the exemption, the property must have a dwelling on it and you must have lived in it. You're not entitled to the exemption for a vacant block.
Generally, a dwelling is considered to be your main residence if:
you and your family live in it
your personal belongings are in it
it's the address your mail is delivered to
it's your address on the electoral roll, and
services such as gas and power are connected.
The main residence exemption is not based on one factor alone, and the weight given to each varies depending on individual circumstances. The length of time you stay there and your intention in occupying it may also be relevant.
You're eligible for a full main residence exemption if the dwelling:
has been the home of you, your partner and other dependants for the whole period you've owned it
has not been used to produce assessable income – that is, you've not run a business from it, rented it out or flipped it, and
is on land of two hectares or less. |
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