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Section 118-110 of the Income Tax Assessment Act 1997 (ITAA 1997) provides that if you are an individual you can ignore a capital gain or capital loss from a CGT event that happens to your ownership interest in a dwelling that is your main residence.
To obtain the full exemption from CGT:
� the 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
� any land on which the dwelling is situated must be two hectares or less
Under section 118-185 of the ITAA 1997 if you are not fully exempt, you may be partially exempt if:
� the dwelling was your main residence during only part of the period you owned it
� you used the dwelling to produce assessable income, or
� the land on which the dwelling is situated is more than 2 hectares.
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发表于 2016-9-19 21:49
