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peggy2015 发表于 2018-11-5 17:05 
帖子前面热心大侠大江东去说是房屋估价对于投资转自住的情况，房屋估价ATO不认，房屋卖出时只是按照出租 ...
问清楚了、如果是由自住变投资房可以用valuation 去計、但是如果是投资房变自住就是用比率去計、不可用valuation 方式。
如果你租比率小过自住、付capital gain % 相对少
While avoiding CGT liability altogether may not be possible if you haven't lived in the property before you rented it out, you can still apply for partial exemptions in some circumstances.
Making an investment property your main residence
If you changed your mind and decided to live in a property you purchased as an investment, you'll be partially exempt from capital gains tax. In this case, the CGT you'll owe will be worked out by comparing the number of days you lived in the property to the number of days you rented the property.
Bill's capital gains tax issue
How capital gains tax worksBill buys a property and rents it out for two years, but later decides to move into it and lives in it for six years. He then sells it, making a capital gain of $400,000.
He only has to pay CGT on a quarter of that amount, which works out to be two years out of the eight which are not eligible for an exemption.
This means Bill would add $100,000 to his taxable income because of the CGT. He's also held onto the property for longer than 12 months, so after taking into account the 50% discount he's entitled to because of this, he would be able to get away with an increase to his taxable income of just $50,000. |
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楼主:peggy2015
发表于 2018-11-5 07:14
