投资与自住

able

请问自住房的定义是什么？是买来第一年内连续住够半年吗？那么这半年一定要从settle的时候开始还是一年内的任意时间开始都可以啊？
关于投资房，是不是不管持有多长时间卖的时候都要交capital gain 啊？capital gain 是多少啊？

de1218

Is the dwelling your main residence?
               
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Why does it matter?

In general, your main residence (your home) is exempt from capital gains tax (CGT).
What factors apply?

The following factors may be relevant in working out whether a dwelling is your main residence:

    * the length of time you live there – there is no minimum time a person has to live in a home before it is considered to be their main residence
    * whether your family lives there
    * whether you have moved your personal belongings into the home
    * the address to which your mail is delivered
    * your address on the electoral roll
    * the connection of services (for example, phone, gas or electricity), and
    * your intention in occupying the dwelling.
所以这和你第一年住了多长时间没有直接关系.

投资房的话,卖价大于买入价都是要交CAPITAL GAIN TAX的,只是如果你持有这个房子1年以上的话, 有50% OFF 你的CGT. CGT算入你当年的TAXABLE INCOME里,然后再根据个人所得税税率不同交税.
比如你09年1月买了个投资房子用了50万,然后09年6月卖了55万,那5万就算你的收入,按税率交税,如果你10年3月卖了55万,因为你有这个房子超过1年,那2.5万算你的收入,加上你当然其他收入一起,按税率交税.

[ 本帖最后由 de1218 于 2009-11-18 20:53 编辑 ]

able

再问，如果我一直租房，买的房子虽然是唯一房产但因为里面有租客一直没有住，应该算投资房？

able

还有，买房子的相关费用包括在内吗？比如，09年一月买一个房，房价50万，stamp duty 2万7，律师费1000，装修花了1万，贷款的相关费用2000，五月卖了55万，卖房付了1万的commission,1000的广告费，1000的律师费，capital gain 是5万还是负2000呢？

[ 本帖最后由 able 于 2009-11-19 10:55 编辑 ]

猪猪的宝贝

I think so.

nicky100

原帖由 able 于 2009-11-19 10:51 发表
还有，买房子的相关费用包括在内吗？比如，09年一月买一个房，房价50万，stamp duty 2万7，律师费1000，装修花了1万，贷款的相关费用2000，五月卖了55万，卖房付了1万的commission,1000的广告费，1000的律师费，capi ...

我觉得这个因该算-2000，这个是投资的开销和损失啊，等高手解答

de1218

如果你的PROPERTY少于12个月就卖了那就只能用 THE OTHER METHOD
The ‘other’ method is the simplest of the three methods for calculating a capital gain. You must use this method to calculate your capital gain if you have bought and sold your asset within 12 months or, generally, for capital gains tax (CGT) events that do not involve an asset. In these cases, the indexation and discount methods do not apply.

Generally, to use the 'other' method, you simply subtract your cost base (what the asset cost you) from your capital proceeds (how much you sold it for). The amount of proceeds left is your capital gain. For some types of CGT event, a cost base is not relevant. In these cases, the rules of the particular CGT event explain the amounts to use.

COST 就是 50+2.7+0.1+1+0.2=54万
GAIN/LOSS= 55-54-1-0.1-0.1=($2000)

但要注意
For most CGT events, you have made a capital loss if the amount of money and value of any property you received - or were entitled to receive - from a CGT event is less than the reduced cost base of your asset.

You cannot deduct a capital loss from your income, but it can be used to reduce any capital gain you made in the same financial year.

You can only use capital losses from collectables to reduce capital gains from collectables.

You must disregard capital losses from personal use assets.

If your capital losses in a financial year exceeded your capital gains for that year, you have made a net capital loss for that year. You can carry forward this net capital loss to reduce any capital gains you make in future years.

de1218

原帖由 able 于 2009-11-19 10:33 发表
再问，如果我一直租房，买的房子虽然是唯一房产但因为里面有租客一直没有住，应该算投资房？

这个算是,但有个特别的条款,如果你在买这个房子6年内再搬进去自己住(出租5年,然后自己进去住1年),也没有其他MAIN RESIDENCE的话,这个房子可以算你的MIAN RESIDENCE, 卖出去的时候不用交CGT.

qinyi

楼上正解!

able

谢谢各位，今天没分了，明天加

able

原帖由 de1218 于 2009-11-19 12:52 发表


这个算是,但有个特别的条款,如果你在买这个房子6年内再搬进去自己住(出租5年,然后自己进去住1年),也没有其他MAIN RESIDENCE的话,这个房子可以算你的MIAN RESIDENCE, 卖出去的时候不用交CGT.

也就是说卖的时候必须在里面住，并且已经住了一年对吗？还是说6年内只要累计住一年呢？

qqyang

原帖由 de1218 于 2009-11-19 12:52 发表


这个算是,但有个特别的条款,如果你在买这个房子6年内再搬进去自己住(出租5年,然后自己进去住1年),也没有其他MAIN RESIDENCE的话,这个房子可以算你的MIAN RESIDENCE, 卖出去的时候不用交CGT.

我记得是按比例交CGT的，不可以全免。

de1218

Dwelling stops being main residence – Absence rule
If you are absent from your main residence, you can still treat it as your main residence if: (s 118-145):

    * It is used for an income-producing purposes – up to 6 years (6-year period commences again each time the dwelling becomes and ceases to be the main residence); and
    *  Is not used for income-producing purpose - treated as your main residence indefinitely.

Notice that if the dwelling is re-established as your main residence, another maximum period of  6 years starts to run if the dwelling again stops being  your main residence.  

The 6-year period in relation to income-producing use need not be continuous. If there are intermittent periods of income-producing use during the one period of absence, those intermittent periods are aggregated in calculating whether the 6-year limitation has been exceeded. However, if a dwelling stops being your main residence more than once during the ownership period, the 6-year limitation applies separately for each period of absence (TD 95/9).

de1218

AUSTRALIAN TAXATION LAW书上的例子是说人不在澳洲，然后他把他自己的房子出租了7年，然后这个房子6年算他的MAIN RESIDENCE，还有1年不算，然后他卖了所的的GAIN再* 1/7= CAPITAL GAIN

able

好复杂啊