呼唤大神~~自住房分租后出售怎么算CGT？问题有点复杂啊

missingspring

呼唤大神~~~MAYDAY~~MAYDAY~~

情况是这样的：
2011年5月购入的房产，自住，无出租；
2012年7月开始陆续出租，也就是4房出租了2间或者3间房，自己仍旧住在里面，然后报了2012-2013,2013-2014,2014-2015年3年的负扣税；
2016年2月卖掉房子，买了另外一套房产。
那么问题来了，
知道有个六年法则，但是像我这种情况是有分租的，可不可以算自住房卖的？因为我一直有且只有这么一套房产的啊。
那如果不能算自住房卖的话，我分租了三年，是不是就要按比例算CGT啊？这个比例要怎么算啊？持有5年增值25万，如果要交CGT的话是要算多少啊？

如有大神路过，还请指教，卖完房子才知道会可能有CGT一说，我以前一直认为是自住的就没有问题的，最近才有人提醒说因为报过负扣税就要算投资房了，这下就完全蒙了，看了论坛也没看到有类似案例的，还请税务达人求解~~到底用不用交CGT，或者说有没有办法免除CGT啊？

谢谢！！

jeff_lawsons

CGT would be an issue here because the property would have been used for the purpose of producing assessable income and therefore you cannot apply the main residence CGT exemption to the entire capital gain. The portion of the property which was rented out from July 2012 will be subject to CGT.

Unfortunately the 6 year absence rule will not be available in this case because you were living in the property while some of the rooms were being rented out.

In this case you would first need to apply the ‘home first used to produce income rule’ in section 118-192. This would treat you as having reacquired the property for its market value when it was first used to earn rental income. The cost base of your property is no longer the same as the original purchase price.

You would then calculate the gross capital gain by comparing the sale proceeds with the cost base of the property (which would be based on its market value when it was first rented out). You would then apply a partial exemption so that 1/4 or 2/4 of the capital gain would be exempt from CGT. You should then be able to apply the CGT discount to the remaining capital gain (assuming you are a resident of Australia).

hxscofield

要交CGT的..主要是LZ把它作为负扣税报在tax return里所以ATO就知道了..
这里的计算比较繁琐,建议找个会计按timeline认真算算..

大江东去

要交增值税

大江东去

不适用于六年法则

大江东去

增值税等于卖房差价减掉买卖费用（律师费，中介费，印花税）加上房屋折旧然后乘以0.5再乘以（2016.2月-2012.七月）除以（2016.2月减去2011.5月）然后按持有房产的比例加入到2016年的总收入中计算

大江东去

或者还可以装傻，等ato的催款通知

cynthia-0504

大江东去 发表于 2016-6-9 19:42
或者还可以装傻，等ato的催款通知

missingspring

大江东去 发表于 2016-6-9 19:42
或者还可以装傻，等ato的催款通知

装傻可行吗？等ato发现会罚款吗？

西部牛仔

坐等高人出现

mr_founder

当时就不应该请附口水

Jessiexingchen

jeff_lawsons 发表于 2016-6-9 15:57
CGT would be an issue here because the property would have been used for the purpose of producing as ...

如果我只报租金收入，而不做负扣裞，将来卖房要交增值税吗？谢谢！楼上订金已付，请赐教

jeff_lawsons

Jessiexingchen 发表于 2016-6-30 07:19
如果我只报租金收入，而不做负扣裞，将来卖房要交增值税吗？谢谢！楼上订金已付，请赐教 ...

It makes no difference. You will still have CGT implication.

If you were eligible to claim a deduction for the rental expenses but did not claim them in the return, then it is unlikely those expenses would form part of 3rd element of the cost base.