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reason4u 发表于 2021-8-25 16:56 
那我想问一下，如果我2013年买入房A，2015年买入房B，搬入房B同时把房A租出去了。如果我2023年要买房C同 ...
你好，如果A增值较多，那么可以13-21把A做自住房 （13-15自住，15-21 6年法则），不过21-23年A房的增值部分无法免cgt，因为六年已过，除非您21年重新住进A。cost base是开始出租时A房的market value (15年MV，可以找人估值)，您会被认为在您开始出租A房时获得了A房 （deemed acquisition），即15年，之后计算capital gain时，还需要按Non-main residence days天数（21-23年）和 Ownership period days天数portion（15-23年），计算有点麻烦，下面的ATO链接有计算example:
https://www.ato.gov.au/Individuals/Capital-gains-tax/Property-and-capital-gains-tax/Your-main-residence-(home)/Treating-former-home-as-main-residence/
What happens if 6-year limit is exceeded
If you use your former home to produce income for more than 6 years in one absence, it is subject to CGT for the period beyond the 6-year limit.
To work out your CGT when you dispose of your home:
your cost base is the market value of your home at the time you first used it to produce income, plus any allowable costs since then (this is the home first used to produce income rule)
your capital gain or loss is based on the proportion of time, since you first used your home to produce income, that is over the 6-year limit.
Example: former home used to produce income for more than 6 years
Roya bought an apartment for $180,000. She immediately started living in the apartment as her main residence.
On 29 September 1996, Roya moved interstate and rented out the apartment. At that time the market value of the apartment was $220,000.
During her time interstate she did not acquire another property.
In July 2018 she returned to her home state. She continued to rent out the apartment.
She sold the apartment for $555,000 under a contract that settled on 29 September 2018.
She incurred $15,000 in agent’s and solicitor’s fees when she sold.
She has no other capital gains or losses.
As Roya rented out the apartment, she can treat it as her main residence during her absence for a maximum of 6 years. This is the period 29 September 1996 to 29 September 2002.
Roya must treat the apartment as though she acquired it:
on the date she first used it produce income (29 September 1996)
at the market value at that time ($220,000).
Roya works out her CGT as follows:
Capital proceeds − cost base = capital gain
$555,000 − ($220,000 + $15,000) = $320,000
Non-main residence days (days over 6-year limit)
30 September 2002 to 29 September 2018 = 5,844 days
Ownership period days (from deemed acquisition date)
29 September 1996 to 29 September 2018 = 8,036 days
Assessable capital gain
$320,000 × (5,844 days ÷ 8,036 days) = $232,712
She is eligible to use the 50% CGT discount to reduce her capital gain:
$232,712 × 50% = $116,356
Roya reports a net capital gain of $116,356 on her 2019 tax return.
由于选择了6年法则，B房在15-21年需要做投资房，21-23可以做自住房 |
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那不勒斯-南意风情画(已完) (2007-12-26) jeru 
楼主:smilycat888
发表于 2021-8-25 18:14
