請教關於投資房land tax & cgt, gst

central

朋友去年底買了第一套房產，因為收入不夠，所以用投資房名義貸款。因為房子狀況不是太好所以今年暫時出租。想等年底或是明年，將房子推倒蓋兩套。一套自住，一套賣掉或是出租。

我的問題是，
1.朋友只有這一套房，今年land tax 有辦法免掉嗎？
2.申請town planning之後，可以將其中一套(空地+plan),先賣掉嗎？如果可以，會有哪些稅金呢？
3.如果全部造好之後，是不是先自住一套出租一套。滿一年之後賣掉自住的，可以免去cgt & gst？
謝謝大家！

LENNY_DONG

你朋友的这个房子

出租

LAND TAX躲不掉的

如果卖地会有CGT

如果造好买那就会有GST和收入要计算

建议你朋友花点钱找个会计咨询一下吧

central

如果蓋好兩套都保留，一套自住一套投資，自住房滿一年以後再賣，還需要交cgt & gst嗎？

LENNY_DONG

出租过的房子没可能免CGT

jeff_lawsons

I have assumed that your friend is an Australian resident for tax purposes. If this property was his main residence then he should be able to continue treating it as his main residence by applying the absence rule. This choice can apply indefinitely if the property is not being used to derive assessable rental income; otherwise a 6 year time limit applies. If this choice is made, no other dwelling can be treated as his main residence for the same period. If this property has never been used as his main residence then he would not be able to apply the main residence exemption to it. However, the general 50% CGT discount should be available if the property has been held for more than 12 months.

1.        Land Tax

An exemption from land tax should be available in respect of a person's principal place of residence (PPR) in both VIC and NSW. Both states allows an owner of a PPR to move to another residence, rent out their PPR at market rate, and still maintain their PPR to claim the land tax exemption up to a maximum of six years.

2.        Subdivide and sell the block and permit

Whether the sale of subdivided lot is on capital or revenue account is determined by considering a number of factors. In ATO ID 2002/700, the Commissioner sets out the following factors that lead to the gain being realised on capital account rather than revenue account:
•        The sale of the subdivided land was precipitated by the inherent unprofitability of the land;
•        The land was originally purchased for the purpose of conducting farming;
•        The land was used for farming activities for an extensive period prior to subdivision;
•        Little of the subdivision work was performed by the taxpayer;
•        The taxpayer had no other business relating to property development; and
•        The taxpayer relied on town planners, engineers, contractors and consultants to design, plan and sell the allotments;
•        The original purchase of the land i.e. whether this was purchased for re-sale or whether it was held previously for another purpose;
•        The extent that the work on the property was done by the taxpayer (the more work done by the taxpayer, the more likely that a profit making undertaking will arise);
•        Whether the taxpayer has other business relating to property development; and
•        The extent to which the taxpayer relied upon other parties (i.e. planners, engineers and consultants) to sell the property.


If your friend’s original intention to purchase the property for own stay and the property has been mainly used as his main residence (with some income producing use) (ie, held it as a capital asset, and he only undertakes subdivision work without embarking further development activities, it may be reasonable to argue that the subdivision work and disposal would represent the mere realisation of a capital asset to its best advantage. If this is the case, the sale of subdivided lot would be subject to CGT. The main residence exemption would not be available if your friend is selling vacant land, although the general CGT discount could apply if he has held the land for more than 12 months.

A valuation shall be required on the date the property was used to produce rent. The cost base needs to be apportioned on a reasonable basis such as area basis or the market value of each block at the time of subdivision.

Please note that if the land was sold within a relatively short timeframe there is a risk that the ATO might seek to argue that the sale should be taxed on revenue account. That is, the ATO might try and argue that your friend bought the land with the intention of selling it again at a profit in the short term.

The tax treatment of a subdivision is different if both the following apply:
•        his intention or purpose in entering into the transaction was to make a profit or gain; and
•        he entered into the transaction, and the profit was made, in the course of carrying on a business or in carrying out a business operation or commercial transaction.

In this case any profit is treated as ordinary income (not a capital gain), and they will probably have GST obligations. This should not apply to your friend’s situation where he has simply subdivided the land to maximise his sale price without developing the land.

If your friend wants to argue that the sale is on capital account (eg, so he can access the CGT discount) then he should gather and retain as much evidence as possible to show that the land was bought with the genuine intention of building a private dwelling and also to explain the reasons for selling the land instead of going ahead with the original plans.



3.        Subdivide, rent out one unit and occupy the other as PPR, then sell the PPR a year later

Subdividing the land does not result in a CGT event if your friend retains ownership of the subdivided blocks. Therefore, he does not make a capital gain or a capital loss at the time of the subdivision. However, he will make a capital gain or capital loss when he sells the PPR. The cost base of the new dwelling will be the cost base of the subdivided block of land plus the construction costs. The main residence CGT exemption shall be available to your friend.

JohnnySu

1.朋友只有這一套房，今年land tax 有辦法免掉嗎？Land Tax 要交的
2.申請town planning之後，可以將其中一套(空地+plan),先賣掉嗎？如果可以，會有哪些稅金呢需要交CGT？
3.如果全部造好之後，是不是先自住一套出租一套。滿一年之後賣掉自住的，可以免去cgt & gst因为买回来以后是马上出租，所以CGT是肯定有的，但如果后来入住，自住的时段可以计算减免。GST要看你的会计怎样做法，ATO的看法是这种项目是Enterprise，至少非自住的那套是需要交GST的，但这个问题上税法有模糊的地方，如果你argue不是enterprise，那么就按没有GST的做。

central

謝謝大俠們的回覆。學習了很多！
現在的理解是。房子買回來馬上出租，CGT肯定免不了了。最多以將來自住後，可以按比例算。少交一部分。

問題是，如果房子2015年買入出租1年，2016年自己搬回去住，住滿四年賣出。請問cgt是按照是交總增值1/5來算，或者是只要交2015年出租出去那年的增值部分呢？ 是不是搬進去住之前得先做好房產評估呢。謝謝！

Southbridge

central 发表于 2015-5-20 14:08
謝謝大俠們的回覆。學習了很多！
現在的理解是。房子買回來馬上出租，CGT肯定免不了了。最多以將來自住後， ...

不用估值，直接卖价减买价乘于出租时间相对持有总时间的百分比再除以2算CG。