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本帖最后由 jeff_lawsons 于 2015-6-19 11:13 编辑
You won’t be able to claim the full main residence exemption on both Property A and Property B.
The general rule is that you can only treat one property as your main residence for CGT purposes at any point in time. An exception to this is the 6 month overlaprule as per section 118-140 ITAA 1997. This overlap rule applies where:
• You acquire a dwelling that is to become your main residence while you still you’re your existing main residence (ie, the second property needs to be acquired after the original main residence);
• The existing main residence is your main residence for a continuous period of at least 3 months in the 12 months ending when the existing main residence is sold;
• The existing main residence is not used to produce income in any part of the 12 month period when it was not your main residence.
If these conditions are met, the concession applies to treat both properties as your main residence for a maximum period of 6 months. If the overlapping period exceeds 6 months you can still use the concession for up to 6 months.
However the purpose of section 118-140 of ITAA 1997 is to provide individuals with a six month period of grace when changing homes. This exemption only applies if your new dwelling becomes your home and your existing dwelling is disposed of.
In your particular case, your intention is to sell Property B (your new dwelling) and also to return to your original dwelling Property A and re-establish it as your principle place of residence. As it is your intention to dispose of the new home (Property B) and not your original home (Property A) the rules concerning changing main residences are not applicable.
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L医生的随笔 (2018-2-10) dr.lxr 
发表于 2015-6-18 21:29
