自住房一间出租退税问题

jlovesd18

两房的unit一直自主，其中一间出租，如果报税以后是不是会被收增值税。房子自主3年，只有这个财政年度有出租。

微胖儿

政策永远在变，环境永远在变，不变的就是已经到口袋里的钱

肥羊

自己看着办吧

宁静而致远

有得必有失，这是必然的

peter1234

打电话问ato吧

calois

我查过资料，自住房分租不超过6年都不会收你的CPT。

漫步玫瑰

calois 发表于 2013-7-11 11:08
我查过资料，自住房分租不超过6年都不会收你的CPT。

LENNY_DONG

calois 发表于 2013-7-11 11:08
我查过资料，自住房分租不超过6年都不会收你的CPT。

SORRY, NO EXEMPTION FOR PARTIAL RENT OUT.

calois

LENNY_DONG 发表于 2013-7-11 11:19
SORRY, NO EXEMPTION FOR PARTIAL RENT OUT.

INCOME TAX ASSESSMENT ACT 1997 - SECT 118.145
http://www.austlii.edu.au/au/leg ... 97240/s118.145.html

Absences
             (1)  If a * dwelling that was your main residence ceases to be your main residence, you may choose to continue to treat it as your main residence.

             (2)  If you use the part of the * dwelling that was your main residence for the * purpose of producing assessable income, the maximum period that you can treat it as your main residence under this section while you use it for that purpose is 6 years. You are entitled to another maximum period of 6 years each time the dwelling again becomes and ceases to be your main residence.

             (3)  If you do not use the * dwelling for that purpose, you can treat it as your main residence under this section indefinitely.

          (3A)  This section does not apply if the * dwelling was your main residence because of section 118-147 and ceases to be your main residence because of subsections 118-147(3) and (4).

             (4)  If you make the choice, you cannot treat any other * dwelling as your main residence while you apply this section, except if section 118-140 (about changing main residences) applies.

Example:    You live in a house for 3 years. You are posted overseas for 5 years and you rent it out during your absence. On your return you move back into it for 2 years. You are then posted overseas again for 4 years (again renting it out), at the end of which you sell the house.

                   You have not treated any other dwelling as your main residence during your absences.

                   You may choose to continue to treat the house as your main residence during both absences because each absence is less than 6 years.

                   You can make this choice when preparing your income tax return for the income year in which you sold the house.

Item 2提到的难道不是属于6年那个rule的呢？

LENNY_DONG

calois 发表于 2013-7-11 11:51
INCOME TAX ASSESSMENT ACT 1997 - SECT 118.145
http://www.austlii.edu.au/au/legis/cth/consol_act/it ...

YES, BUT YOU CAN TRADE PART OF YOUR PROPERTY AS MIAN RESIDENCE

THE PART YOU RENT OUT U NEED PAY CGT

INCOME TAX ACT 1997 SEC 118-185

TAXATION DETERMINATION TD92/134

jlovesd18

LENNY_DONG 发表于 2013-7-11 12:13
YES, BUT YOU CAN TRADE PART OF YOUR PROPERTY AS MIAN RESIDENCE

THE PART YOU RENT OUT U NEED PAY C ...

THE PART YOU RENT OUT U NEED PAY C

如果分租的部分算作投资，但是没有超过6年，是不是可以免CGT?

lostbf

mark,大家继续讨论啊

LENNY_DONG

jlovesd18 发表于 2013-7-11 12:24
THE PART YOU RENT OUT U NEED PAY C

如果分租的部分算作投资，但是没有超过6年，是不是可以免CGT? ...

ONLY EXEMPT THE  AREA IN LIVE BY YOURSELF

THE PART U RENT OUT NEED PAY CGT

calois

LENNY_DONG 发表于 2013-7-11 12:13
YES, BUT YOU CAN TRADE PART OF YOUR PROPERTY AS MIAN RESIDENCE

THE PART YOU RENT OUT U NEED PAY C ...

INCOME TAX ACT 1997 SEC 118-185

INCOME TAX ASSESSMENT ACT 1997 - SECT 118.185

Partial exemption where dwelling was your main residence during part only of ownership period
             (1)  You get only a partial exemption for a * CGT event that happens in relation to a * dwelling or your * ownership interest in it if:

                     (a)  you are an individual; and

                     (b)  the dwelling was your main residence for part only of your * ownership period; and

                     (c)  the interest did not * pass to you as a beneficiary in, and you did not * acquire it as a trustee of, the estate of a deceased person.

             (2)  You calculate your * capital gain or * capital loss using the formula: CG or CL amount*non-main residence days/Days in your ownership period

where:

"CG or CL amount" is the * capital gain or * capital loss you would have made from the * CGT event apart from this Subdivision.

"non-main residence days" is the number of days in your * ownership period when the * dwelling was not your main residence.

Note:          The capital gain or loss may be further adjusted if the dwelling was used to produce assessable income: see section 118-190.

分租的情况下，non-main residence days应该等于0吧？

冷水泡茶

calois 发表于 2013-7-11 11:08
我查过资料，自住房分租不超过6年都不会收你的CPT。

CPT是什么？ 6年不是连续的行吗？

allenoak

冷水泡茶 发表于 2013-8-14 19:18
CPT是什么？ 6年不是连续的行吗？

CGT。应该是笔误。不连续也算

allenoak

只有lease超过了六年,才会征收CGT.如果本人还是住在房子里头,， 满6年的话CGT是按照出租面积计算的.

冷水泡茶

那什么是CGT

AVC

According to ATO QC 17193, CGT applies to the area that have been renting out.

Example
Part of home first used to produce income after 20 August 1996
Louise purchased a home in December 1991 for $200,000. The home was her main residence. On 1 November 2011, she started to use 50% of the home for a consultancy business. At that time the market value of the house was $320,000.
She decided to sell the property in August 2012 for $350,000. As Louise was still living in the home and using part for business, she could not get a full exemption under the continuing main residence status after dwelling ceases to be your main residence rule. The capital gain is 50% of the proceeds less the cost base.
Percentage of use
x
(Proceeds – Cost base)
= Capital gain
50%
x
($350,000 – $320,000)
= $15,000
Louise is taken to have acquired the property on 1 November 2011 at a cost of $320,000. Because she is taken to have acquired it at this time, Louise is taken to have owned it for less than 12 months and must use the 'other' method to calculate her capital gain.
If you make the choice to continue to treat a dwelling as your main residence after it ceases to be your main residence (see Treating a dwelling as your main residence after you move out), and you do not get a full exemption, the ‘home first used to produce income’ rule may apply.
End of example