请教CGT 交的年份是按照 哪个时间交？有分

鲤鱼

请教CGT 交的年份是按照 和中介签的委托卖房合同日期 还是卖出后和买家签的合同 日期？谢谢

terran_empire

contract date

鲤鱼

terran_empire 发表于 2020-5-4 13:43
contract date

请问contract是指和中介的还是和买家的？谢谢

terran_empire

和买家exchange sales contract的那个日期。就如你买房stamp duty是按照你contract date来较的

中介委托卖房的日期和你的税收没有多大关系

terran_empire

ATO 网站的权威鉴定：
https://www.ato.gov.au/General/C ... l-estate-CGT-event/

还有例子：
Example: Sale contract

Aiko entered into a contract to sell land in June, the last month of the income year. The contract was settled in October, in the next income year.
Aiko 签了一个6月卖地合同，然后10月是settlement

Aiko made the capital gain in the income year she entered into the contract, not the next income year when settlement took place.
aiko 的cgt算是6月这个财年，不是下一个财年

sifeifanren

terran_empire 发表于 2020-5-4 14:31
ATO 网站的权威鉴定：
https://www.ato.gov.au/General/Capital-gains-tax/Your-home-and-other-real-estat ...

多问您一句

举例的这个情况 是卖家在没有收到钱的情况下 就要交税了 对吗？

谢谢

terran_empire

sifeifanren 发表于 2020-5-4 14:33
多问您一句

举例的这个情况 是卖家在没有收到钱的情况下 就要交税了 对吗？

简单一句：没有settle不用交税。

具体操作ato说明如下：

Although you report your capital gain or loss in the tax return for the income year in which the contract is entered into, you're not required to do this until settlement occurs. If settlement occurs after you've lodged your tax return and been assessed for the relevant income year, you'll have to request an amendment.

You may be liable for shortfall interest charge because of an amended assessment for a capital gain. We generally remit it in full if the request for amendment is lodged within a reasonable time after settlement (considered to be one month in most cases).

我的理解：

比如你6月签的合约，10月settle。在7月的时候你lodge你的tax return，那时候你是不需要报给ato的。直到你10月settle了收到钱了，因为是按照买卖合约签订的那天算，那就是上个财年的收入，所以你要交一个上财年报税的amendment(我也不知道正确的中文是什么，就是你自己更改以前的报税）。

如果你赚了，你欠了ato的钱，你是要给利息的，不过大几率可以免掉（如果在你settle一个月之内交amendment)，不过这是个手工操作，你要手动告诉ato. 就是收你利息是系统自动收的，要免利息申请是要手动提交的（英文叫做remission）。