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本帖最后由 moonstar 于 2021-8-19 17:47 编辑
按悉尼房地产的涨幅，若干年下来一个带地的投资房能够轻易涨个一两百万，即使打个capital gain tax 的50%的折扣，再分到两夫妻头上那也是几十万的税。
突然看到这一个关于遗产屋CGT exemption的规定，似乎从税务角度一个理想的安排是拥有两个带地、地区或价值都不太差能满足自住要求的房子， 然后自住房等到差不多年龄可以按自住房完全免掉capital gain tax卖掉，然后搬到另一个房子里住，然后等到pass给下一辈时又可以完全免除capital tax.
https://www.ato.gov.au/general/c ... teddwellingisexempt
1. Did the deceased person acquire the dwelling before 20 September 1985?
Yes: Read question 2.
No: Read question 3.
2. Did settlement of your contract to sell the dwelling happen within two years of the person dying (or did we allow you more time)?
Yes: Dwelling is fully exempt.
No: Read question 5.
3. Was the dwelling the deceased person’s main residence just before they died?
Yes: Read question 4.
No: Dwelling is not fully exempt but you may qualify for a part exemption.
4. Just before they died, was the dwelling being used to produce income?
Yes: Dwelling is not fully exempt but you may qualify for a part exemption.
No: Read question 2.
5. From the deceased person’s death until settlement of your contract to sell the inherited dwelling, was it your main residence (or the main residence of an individual who had a right to occupy it under the will or the spouse of the deceased person)?
Yes: Read question 6
No: Dwelling is not fully exempt but you may qualify for a part exemption.
6. From the deceased person’s death until settlement of your contract to sell the inherited dwelling, was any part of the dwelling used to produce income?
Yes: Dwelling is not fully exempt but you may qualify for a part exemption.
No: Dwelling is fully exempt.
补一下另一个人的贴子，原文在这
https://www.propertychat.com.au/ ... .41120/#post-736439
I recently posted about how a property can be passed on with any CGT liability wiped out if it is the main residence of the deceased person at their death
See Tax Tip 231: Inheriting a former investment property and CGT Tax Tip 231: Inheriting a former investment property and CGT
This is perhaps one of the most important yet simple strategies out there. If you think about it you can die and leave your estate 2 properties potentially CGT free. This can be a very handy boost for the family you leave behind.
Here is how it could work
Move into your investment property with the largest capital gains just prior to your death. Establish it as your main residence.
(just wheeling in the corpse of someone who has just died, similar to the Weekend at Bernie’s movie, won’t work)
Move out of the main residence and rent it out.
Any CGT in the investment property will be wiped out if it is the main residence of the decreased (s 118-195 and s 118-190 ITAA97).
The cost base of the former main residence will be reset to the market value at the time it was first used to produce income – which would be the value very close to your death.
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參加活動 - Cowra的春天(油菜花, 櫻花, 霧景, 銀河) (2014-9-17) silvia 
发表于 2021-6-28 23:05
