自住房自己开发建TOWNHOUSE, CGT 怎么算?

十亭

自住房10年, 打算自己申请建几套TOWNHOUSE 卖, 需要交CGT 么? 如果需要的话, 怎么算?

比如: 只卖房, 150W;  如果申请TOWNHOUSE DA, 卖250W, 如果自己建TOWNHOUSE卖, 开发成本150W, 最后卖得650W
那如果需要交CGT, 该如何算呢?

十亭

自己顶一下

财神爷

你这个涉及很复杂的gst问题，找个专业人士比这里碰运气好。

beautifulmind

mark

marilyn_ma

找个会计 一问便清晰了。个人经验，申请DA成功后，准备建造前需要找个evaluator评估当前房价的市值。开发建造后的增值部分就要交Capital Gain，GST部分的计算应是（开发后的售价-开发前的市值）/ 11。

十亭

marilyn_ma 发表于 2016-4-4 10:46
找个会计 一问便清晰了。个人经验，申请DA成功后，准备建造前需要找个evaluator评估当前房价的市值。开发建 ...

谢谢

jeff_lawsons

只卖房 - main residence CGT exemption


如果申请TOWNHOUSE DA - In very general terms, when you undertake a basic subdivision of a property that has been owned for many years and has always been used for private purposes the sale of the blocks would normally be on capital account if you have simply undertaken the work required to obtain council approval. You are simply realising a capital asset in the most advantageous manner. You could apply the main residence CGT exemption to the sale of block with the dwelling on it. However, you could not apply the main residence CGT exemption to blocks of land with no dwelling on it.


如果自己建TOWNHOUSE卖 - despite the fact that the property is a capital asset when you initially acquire it, subdivision of the land and construction of new dwellings on the land with the intention to sale it for a profit would lead to suggest that it is beyond a mere realisation and is in fact a profit making activity. In that case any profit is treated as ordinary income and not a capital gain. You will also be subject to GST implications and need to apply for an ABN and register for GST.

Refer to MT 2006/1 (in particular paragraphs 262 to 302) for further guidance:

http://law.ato.gov.au/atolaw/vie ... 2FNAT%2FATO%2F00001

JohnnySu

楼上基本正确

如果申请permit就卖，基本上你可以argue只是为了最大化地实现资产价值，按capital计算， 同时因为你之前一直是自住，所以销售是免税的。

如果建townhouses再卖，前面自住的CGT豁免期就失去了。前面自住期间增值按capital计算，后面开发收入按business income计算。也要考虑GST。唯一的例外是，如果你继续住在其中一townhouse。 这样这个townhouse还能延续自住房的豁免优惠。

这方面的问题根据情况计算上有很多变化。你最好在动手之前向你的会计师咨询清楚。

十亭

多谢楼上两位的解答.

tjnz

请教Jeff and Johnny,银行refinance 的评估价可以作为确定房产开发前的价值的依据吗?还是必须要有evaluator的独立报告? 谢谢!

JohnnySu

tjnz 发表于 2016-4-5 10:01
请教Jeff and Johnny,银行refinance 的评估价可以作为确定房产开发前的价值的依据吗?还是必须要有evaluator ...

Bank valuation可以用于计算，但ATO有最终解释权。如果ATO认为valuation不合适。他们可以要求重做。
州政府duty和 land tax的计算，valuation他们也是这样处理。

tjnz

JohnnySu 发表于 2016-4-5 12:12
Bank valuation可以用于计算，但ATO有最终解释权。如果ATO认为valuation不合适。他们可以要求重做。
州政 ...

是不是可以理解为:不管谁做的 Valuation，ATO都有权推翻，如果ATO认为评估的方法或依据不合适。

delivercn

LZ要发了，恭喜

jeff_lawsons

tjnz 发表于 2016-4-5 10:01
请教Jeff and Johnny,银行refinance 的评估价可以作为确定房产开发前的价值的依据吗?还是必须要有evaluator ...

The ATO has issued a guide for market valuations for tax purposes, refer to the link below:

http://www.ato.gov.au/General/Ca ... n-for-tax-purposes/

The ATO's view is that a valuation can be obtained from a qualified valuer or your own valuation can be undertaken using objective and supportable data. For tax purposes, it is usually the valuation process undertaken rather than who conducted it, that governs the acceptability of the valuation

Qmzt

学习

JohnnySu

tjnz 发表于 2016-4-5 12:38
是不是可以理解为:不管谁做的 Valuation，ATO都有权推翻，如果ATO认为评估的方法或依据不合适。 ...

对

cantonese

恭喜

owner

楼主可否以最低估价整地卖给自己控股的公司？

liying33331

学习贴

ross668