投资房产持有超过一年，CGT减半征收。持有超过一年具体是什么意思？

51migrate

是指从合同签订之日起一年，还是交房后一年。很多镂花从签合同到交房都要超过一年，是不是难道房子就卖掉，也按照50%增收CGT?

Sunnist

是说从房子交割后的一年后，和楼花建造时间不牵扯

51migrate

我在网上看到的：

Off the plan buyers can qualify for a 50% CGT discount but the ATO requires that a period of 12 months elapses before the buyer is eligible.

This period begins when the contract has been signed, so provided your settlement period is 12 months or longer (as it will be in most cases) investors could in theory sell along the way, or the day after settlement and still qualify for the generous tax concession.

Sunnist

51migrate 发表于 2015-6-7 14:34
我在网上看到的：

Off the plan buyers can qualify for a 50% CGT discount but the ATO requires that a ...

注意这个合同是说正式签署的交割合同，你看后面一句立马就写了“Settlement Period”，你应该不会认为自从一开始交首付就算是交割了吧

jjz10

合同交换了就开始算了

51migrate

:dizzy:

妹妈妈

jjz10 发表于 2015-6-7 16:10
合同交换了就开始算了

对的

出国吃考拉

我觉得是settle开始算. 因为之前那房子还不是你持有

wuzhi003

不管买卖都是以签contract of sale date开始算，我还是直接引用税局的原话比较有说服力吧
Timing of a real estate CGT event
In the case of the sale or other disposal of real estate, the time of the event is:
when you enter into the contract (generally the date on the contract), not when you settle – the fact that a contract is subject to a condition, such as finance approval, generally does not affect this date
when the change of ownership occurs if there is no contract, or
if the real estate is compulsorily acquired – the earliest of  
when you received compensation from the acquiring entity
when the entity became the property's owner
when the entity entered the property under a power of compulsory acquisition, or
when the entity took possession of the property under that power.

51migrate

就是说我settle当天卖掉也是按照50%计算资本利得