税务局对自住房的定义？

yangmww

自住房必须自己住在里面吗？我不住在里面，但是我也不去用它减免税，可以吗？

税务局到底有没有限制自己必须住才是自住呢？

房子买了好几年了，不是为了逃半年的first home grant。还的也差不多了，出租也得不到什么税务的好处。

冬菇茶

一般来说，你需要住在里面才算。
你不把它出租是你自己的事情，基本上要到你卖它的时候才要考虑税务上的事情。

冬菇茶

http://www.ato.gov.au/individual ... =/content/36883.htm

Is the dwelling your main residence?   
        

Why does it matter?
In general, your main residence (your home) is exempt from capital gains tax (CGT).

What factors apply?
The following factors may be relevant in working out whether a dwelling is your main residence:

the length of time you live there – there is no minimum time a person has to live in a home before it is considered to be their main residence
whether your family lives there
whether you have moved your personal belongings into the home
the address to which your mail is delivered
your address on the electoral roll
the connection of services (for example, phone, gas or electricity), and
your intention in occupying the dwelling.
A mere intention to construct or occupy a dwelling as your main residence – without actually doing so – is not sufficient to obtain the exemption.

冬菇茶

你的空房子可以作为自住房。但是，同一个时间段你只可以有一个自住房。看最后那两段。

As a general rule, a dwelling is no longer your main residence once you stop living in it. However, in some cases you can choose to have a dwelling treated as your main residence for capital gains tax (CGT) purposes even though you no longer live in it.

Note: You cannot make this choice for the period before a dwelling first becomes your main residence.

When you can make this choice
This choice needs to be made only for the income year that the CGT event happens to the dwelling – for example, the year that you enter into a contract to sell it.

If you own both:

the dwelling that you can choose to treat as your main residence after you no longer live in it, and
  
the dwelling you actually lived in during that period
you make the choice for the year you enter into the contract to sell the first of those dwellings.

If you make this choice, you cannot treat any other dwelling as your main residence for that period (except for a limited time if you are changing main residences).

If you do not use it to produce income – for example, you leave it vacant, or use it as a holiday home – you can treat the dwelling as your main residence for an unlimited period after you cease living in it.

http://www.ato.gov.au/individual ... =/content/36887.htm

[ 本帖最后由 冬菇茶 于 2010-1-12 13:06 编辑 ]

yangmww

如果是出租有收入的话，可以最多出租6年。少于6年，我还是可以用它来做自住房的，对吧？

yangmww

问题又来了，那我出租这几年里（小于6年），如果房租大于利息，我要不要缴税？如果房租小于利息，我可不可以减税？

小洋葱

原帖由 yangmww 于 2010-1-12 14:46 发表
问题又来了，那我出租这几年里（小于6年），如果房租大于利息，我要不要缴税？如果房租小于利息，我可不可以减税？

同问

angelaleewi99

可以

angelaleewi99

还有你6年来搬回来就算自住房，卖掉的时候不用交增值税，这个问题很久以前大家就讨论过了，建议搜索以下

yangmww

想过要去搜索，但是找不到恰当的关键字，只搜索投资房出来的结果太多了。
6年搬不搬回去都无所谓的，应该是。

xpro

你只要是出租, 而且自己不住里面, 也就是说没有任何表面功夫做的话, 你的租金收入是要交税的, 如果收入小于房子的支出, 都是合成报税, 如果帐面是亏的话, 自然没有税要交了...