地稅和增值税问题，持分求教，多谢

Jessiexingchen

唯一的自住房，自己只住一间，其余二间分租给一个小家庭，租金收入已经报税，需要交地税吗？可不可以做负扣稅？这情况是算自住房还是投资房？以后卖房要交增值税吗？问题有点多，谢谢指教！

jeff_lawsons

Land Tax

The NSW Land Tax 2016 Information Booklet states that if you have let out part of your principal place of residence to another person(s) and receive income from this, you may still be able to claim a concession.

Eligibility – To qualify for this concession, you can let part of your property, but the area occupied by the tenants and boarders must be limited to no more than 1 of the following:
•        one room
•        one suite of rooms
•        one flat
•        one suite of rooms and one room
•        one flat and one room
•        two rooms, each of which is separately occupied.

If you let parts of your property in addition to these listed above, you may be eligible for a partial concession for that part of the property used as your principal place of residence. For further information read the concession for land partly used for commercial purposes.

Refer to the following link for the Information Booklet:

http://www.osr.nsw.gov.au/taxes/land/factsheet/booklet-2016

The Revenue Ruling No. LT 082 Version4 also confirms that land is entitled to the PPR exemption if part of it is occupied by tenants, provided the rented part satisfies the definition of “excluded residential occupancy”, which consists of one of the following combinations of no more than 2 separate tenancies or lettings:

•        one flat plus another room or suite of rooms which is not a self-contained flat; or
•        no more than two rooms, separately occupied by boarders or lodgers.

Refer to the following link for the Revenue Ruling No. LT 082 Version4

http://www.osr.nsw.gov.au/info/legislation/rulings/land/lt082v4

CGT

Generally in order to get the full main residence exemption from capital gains tax:

•        a dwelling must have been your home for the whole period you owned it
•        you must not have used the dwelling to produce assessable income, and
•        the land on which the dwelling is situated must be two hectares or less.

You can choose to continue to treat an income producing dwelling as your main residence after it has ceased to be your main residence, however, the maximum period for which it can be treated as your main residence is six years. (6 years absence rule)

Unfortunately, you can't apply the 6 years absense rule in your situation as the rule requires that you must move out of the property while you rent out.