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juntz 发表于 2019-7-31 09:37 
六年法则有要求的，比如出国或去了其他州，同城换地方住不一定可以哦
我想知道这个说必须是出国或者去了很远的城市的要求是写在哪里的呀？我在ATO一直都没有找到这个条件
ATO上对六年法则的描述是这样的
Former dwelling used to produce income
If you use the dwelling to produce income (for example, you rent it out or it is available for rent) you can choose to treat it as your main residence for up to six years after you stop living in it. If, as a result of you making this choice, the dwelling is fully exempt, the 'home first used to produce income' rule does not apply.
If you rent out the dwelling for more than six years, the ‘home first used to produce income’ rule may apply, which means you are taken to have acquired the dwelling at its market value at the time you first used it to produce income.
ATO给的例子里面也没有写说必须是搬到很远的地方
Dwelling stops being the main residence and is used to produce income for one period of six years
Lisa bought a house after 20 September 1985 but stopped using it as her main residence for the 10 years immediately before she sold it. During this period, she rented it out for six years and left it vacant for four years.
Lisa chooses to treat the house as her main residence for the period after she stopped living in it, so she disregards any capital gain or loss she made on the sale of the house. |
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