CGT 和投资房的问题

bryan8888

看到advanced taxation 的第二个module. 说是CGT不适用于depreciating asset(除非这个depreciating asset是private use). 我突然想到投资房也是depreciating asset, 为啥卖的时候要交CGT?? 有谁知道原因吗？谢谢！！

犀利的现实

Land and items of trading stock are not depreciating assets

bryan8888

犀利的现实 发表于 2014-9-9 00:03
Land and items of trading stock are not depreciating assets

啊，如果投资房不是depreciating asset,那为啥大家的投资房都会去做一个depreciation的报告去报税呢？是我哪里没有弄清楚吗？

911110000

i dont think 2# is right

As noted, most (but not all) CGT events involve a CGT asset. Division 108 deals with the categories of CGT assets that exist and explains some special rules that apply in relation to particular categories of CGT assets.

A ‘CGT asset’ is defined widely in s. 108-5 to be:
(a) any kind of property; or
(b) a legal or equitable right that is not property.
This includes part-interests and interests in assets. A right can be one which can be protected by the law where a court is able to enforce the right. This excludes personal liberties and freedoms.
Where individuals own assets as joint tenants, they are treated as though they each own a separate but equal interest in the CGT asset (s. 108-7).
Examples of CGT assets provided in s. 108-5 include:
> goodwill
> land and buildings
> shares and options
> debts owed to you
> rights to enforce contractual obligations
> foreign currency
> an interest in an asset.
Note: The following illustration highlights that both trading stock and depreciable assets are included within the definition of a CGT asset. The fact that they give rise to exempt capital gains (under s. 118-25 and s. 118-24) does not prevent them from being CGT assets in the first place.

911110000

犀利的现实 发表于 2014-9-9 00:03
Land and items of trading stock are not depreciating assets

not always right, conditions applied

https://www.ato.gov.au/General/Property/Vacant-land/

911110000

http://www.austlii.edu.au/au/leg ... 1997240/s108.5.html


also

A ‘depreciating asset’ is defined in s. 40-30 as follows:
(1) A depreciating asset is an asset that has a limited effective life and can reasonably be expected to decline in value over the time it is used, except:
(a) land; or
(b) an item of trading stock; or
(c) an intangible asset, unless it is mentioned in subsection (2).
(2) These intangible assets are depreciating assets if they are not trading stock:
(a) mining, quarrying or prospecting rights;
(b) mining, quarrying or prospecting information;
(c) items of intellectual property;
(d) in-house software;
(e) IRUs [indefeasible rights to use an international telecommunications submarine cable system];
(f) spectrum licences;
(g) datacasting transmitter licences;
(h) telecommunications site access rights.

bryan8888

911110000 发表于 2014-9-9 08:29
i dont think 2# is right

As noted, most (but not all) CGT events involve a CGT asset. Division 108  ...

谢谢。那书上说的CGT不适用于depreciating asset（除非作为私人用途，non-taxable purpose）这句话对吗?

911110000

bryan8888 发表于 2014-9-9 10:08
谢谢。那书上说的CGT不适用于depreciating asset（除非作为私人用途，non-taxable purpose）这句话对吗? ...

书上都写了 不能不对吧。参考楼上给的cgt asset 和depre asset的定义就知道了。

911110000

private use 那个有exemption

bryan8888

911110000 发表于 2014-9-9 10:22
private use 那个有exemption

好的。那就是说投资房属于exception被排除在depreciating asset的普通定义之外了。能这么解释不？

911110000

bryan8888 发表于 2014-9-9 12:09
好的。那就是说投资房属于exception被排除在depreciating asset的普通定义之外了。能这么解释不？  ...

不是呀。。。。。书上没写capital allowance么？

bryan8888

911110000 发表于 2014-9-9 12:32
不是呀。。。。。书上没写capital allowance么？

是在module 2 还是module 3上？

911110000

bryan8888 发表于 2014-9-9 13:57
是在module 2 还是module 3上？

dont know...you will get there anyway

bryan8888

911110000 发表于 2014-9-9 14:03
dont know...you will get there anyway

多谢多谢~~

911110000

bryan8888 发表于 2014-9-9 14:09
多谢多谢~~

忘了一点 投资房做完折旧 卖房子的时候折旧的部分需要add back 算
感觉越说越复杂。。。

911110000

这个问题你去 投资版 能得到更系统的答案

你说的那个report 分2部分 ，一个是 DIV 40 depreciation，一个是DIV 43 depreciation

DIV 40 是 像地毯之类的，是 depreciatible asset， 是不算CGT的，PROFIT 就是PROFIT 没有什么discount。但是 DIV 40 一般寿命比较短，几年之后折旧就成0了
DIV 43 是 building 本身的 write off， 2.5% 每年 write off，这部分 一般折40年，当然也是分情况了。这部分 是算 reduce cost base，算CGT 的时候 你的COST BASE 因为这个 DIV 43 会减少，这个地方 课本里应该是 在 capital allowance 里面说的吧

你google division40，division 43 之类的关键字 应该能找到

bryan8888

911110000 发表于 2014-9-9 20:07
这个问题你去 投资版 能得到更系统的答案

你说的那个report 分2部分 ，一个是 DIV 40 depreciation，一个 ...

行，非常感谢！！