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本帖最后由 cycwong21 于 2013-12-22 03:27 编辑
TigerBNE 发表于 2013-12-21 19:17 
Understand. Is the profit I gain after CGT included in personal tax income? I have a job.
Yes, capital gains or capital losses would be included in your tax return.
For example:
Purchases:
Land cost: $500,000
Stamp duty: $ 21,000
Legal fees: $ 1,000
Insurance: $ 500
Council rate: $ 1,100
Sundries: $ 700 (from the statement of settlement adjustments)
Loan Establishment fees; $ 300
Loan interest expenses $ 25,000
Gardening: $ 200 (mow lawns constantly if you have kept tax receipts)
----------------
$549,800
Sold:
Land price: $600,000
Less: Legal fees -$ 1,000
Ad fees -$ 1,000
Agent's fees - $ 15,000
Bank fees -$ 5,000 (if sold within 3 years, penalty fees & releasing fees etc)
----------------
$578,000
Total gross capital gain: $ 28,200
Less: Discount 50% -$ 14,100 (if sold after one year)
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Net Capital Gains $ 14,100 (your taxable income will be increased by this amount)
If you had other capital losses carried forward from previous years (such as capital losses on sale of shares etc.), they could be offset with the gross capital gains, then 50% discount. Your net capital gains will be decreased.
In case of capital losses from sale of your land, the capital losses cannot offset with your other ordinary income, such as salary income. The capital losses must be reported in your tax return and let ATO has a record of it. In future, you can use this amount to offset your other capital gains.
Remember to present a copy of all related paperworks to your tax accountant, do not miss out anyone of them.
I would suggest you to have a tax accountant to lodge your tax return if you had a capital gains or losses for the year. |
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Dodge Journey 感受 (2013-8-21) ndyzzlj 
发表于 2013-12-21 16:51
,谢谢啊。
