商业地产增值税？

edmunyu

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ARACT

没什么听说有这样的事儿。
只有商业物业买来，自己做生意使用，连续使用一段年限，在退休年龄卖出，可以不上增值税，并且有CAP。
除非是真的自己做生意使用，不然有几个人能达到这么苛刻的条件。
并且免税的额度也不高。

Ngshun

https://www.ato.gov.au/Business/ ... usiness/Concessions,-offsets-and-rebates/Small-business-CGT-concessions/Small-business-15-year-exemption/

你是否说这个

vcsg

Ngshun 发表于 2023-6-12 16:19
https://www.ato.gov.au/Business/Income-and-deductions-for-business/Concessions,-offsets-and-rebates/ ...

我的理解只是免了30%的公司税而已。要拿出来还要过个人税这一关。

edmunyu

Ngshun 发表于 2023-6-12 16:19
https://www.ato.gov.au/Business/Income-and-deductions-for-business/Concessions,-offsets-and-rebates/ ...

我也不懂，所以发出来让大家来指点下。

edmunyu

Ngshun 发表于 2023-6-12 16:19
https://www.ato.gov.au/Business/ ... usiness/Concessions,-offsets-and-rebates/ ...

看了下ATO网站，的确是连续持有15年后卖掉是不用交CGT的。那以后还是买商业地产好，长期持有不用交CGT.

ARACT

edmunyu 发表于 2023-6-12 19:24
看了下ATO网站，的确是连续持有15年后卖掉是不用交CGT的。那以后还是买商业地产好，长期持有不用交CGT. ...

理解有问题吧？

你的这个商业物业，需要是你自己business 使用的资产，或者你是这个business 的合伙人。你是要参股这个生意的，并且在你处置这个资产的之前，business连续经营15年。公司营业额不能超过200万。
同时，再处置资产的时候，你需要55岁以上，进入退休和半退休状态。
并且这个CGT 免税额度 一人一生 最多cap 在50万。

如果你只是单纯的投资者，出租给别人，那不论什么时候卖，都没有CGT 免税优惠。

ARACT

Small business 15-year exemption：

How it works
You will not pay CGT when you dispose of an active asset if all of the following are true:

You meet the basic eligibility conditions.
You or the significant individual (if yoBasic eligibility conditions
To be eligible for any of the CGT concessions, you must first meet the basic eligibility conditions.


Basic eligibility conditions
To be eligible for any of the CGT concessions, you must first meet the basic eligibility conditions.

Depreciating assets do not meet the basic eligibility conditions:

Under the uniform capital allowance system, any gain or loss from a depreciating asset is included in your assessable income, or is deductible as a balancing adjustment, to the extent the asset was used for a taxable purpose (business use). The small business CGT concessions do not apply to gains you make on depreciating assets that are included in your income.
You make a capital gain or capital loss from a depreciating asset to the extent you have used the asset for a non-taxable purpose (private use). Any capital gain you make in this way does not qualify for the small business CGT concessions because it reflects the non-business use of the asset.
All the concessions except for the small business 50% active asset reduction have additional requirements you must meet.

Step 1: Determine if you are an eligible entity

You must be one of the following:

a CGT small business entity eligibility with an aggregated turnover of less than $2 million
not running a business (other than as a partner) but your asset is used in your affiliate or connected entity's small business (CGT concessions on passively-held assets)
a partner in a partnership that is a small business entity, and the asset is either
an interest in a partnership asset (partnership assets)
an asset you own that is not an interest in a partnership asset (partner's assets) but is used in the business of the partnership

ARACT

这里头，可能有几个概念理解错了。

CGT 免税的使用， 出售生意的CGT 和 出售商业地产的CGT。
退休的时候，出售Business 免CGT的比较多，出售business 自用的商业物业免税其次。 纯投资的商业物业，没有特别的税务优惠。

Ngshun

ARACT 发表于 2023-6-12 20:06
这里头，可能有几个概念理解错了。

CGT 免税的使用， 出售生意的CGT 和 出售商业地产的CGT。

你是对的、楼主理解有问题的

ARACT

自己做生意，自己买个店铺/仓库之类的商业物业，也是一种投资选项。
自用的商业物业在55岁之后，连续经营15年以后，免CGT