请教CGT

Sandy-X

我的一个朋友买了一个House，House在母女2个人的名下。1年之后，女儿结婚了，和她的丈夫联名又买了一套房子。2套房子均是自住，没有出租。如果母亲想要卖掉House，对于女儿来说，她所持有的那部分需要交CGT吗？如果以后女儿也卖房子，她和丈夫共同持有的房子需要交CGT吗？有没有了解的朋友给解答一下呀？

jeff_lawsons

Yes, she can only apply the main residence exemption to one property ( subject to the 6 month overlap rule),  Note the cost base should include some non-deductible holding costs incurred in relation to the property if it was purchased after 21 Aug 1991. This should include interest, rates, repairs, maintenance etc. Also the Commissioner does not have any discretionary powers to disregard the capital gain made on the disposal of the property.

Sandy-X

Thank you!