继续讨论一下关于CGT的问题

calois

A买了一房子，入住了一段很短的时间，不如小于6个月，然后把房子出租出去，5年后搬回来住，卖房子需要交CGT吗？

B和A的情况类似，区别是B住满6个月之后再出租。需要交CGT吗？

C买了一房子5房的，入住后出租了4间房，出租5年后就不在出租。卖房子需要交CGT吗？

cycwong21

A买了一房子，入住了一段很短的时间，不如小于6个月，然后把房子出租出去，5年后搬回来住，卖房子需要交CGT吗？

A lived in the house less than 6 months. Factors to be considered whether he has made this property as his primary 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)
- your intention in occupying the dwelling.
- A mere intention to construct or occupy a dwelling as your main residence - without actually doing so - is not sufficient to obtain the exemption.

http://www.ato.gov.au/individual ... =/content/36883.htm


The tax rules now state that you have a period of 6 years to be away from your property, and renting it out, before you have to start paying Capital Gains Tax.  Whilst this sounds like a great idea, there are a few restrictions to that you need to carefully consider:

◦the property must have been your primary place of residence
◦there is no minimum amount of time that you had to live at that property, however it must have been a bona fide home
◦you can stay away from your primary place of residence and rent out that property for a maximum period of 6 years
◦you cannot claim a CGT exemption on another property over that period of time

When he prepared his tax return, it would be better to advise ATO by using 'attachment" saying this address of property was ceased as investment property from what date. Owner has moved back to take up as PPR. Of course, have to remember to change home address at the front cover of the tax return to the property address which was ceased as investment property.

cycwong21

B case would be the same as above.

cycwong21

C买了一房子5房的，入住后出租了4间房，出租5年后就不在出租。卖房子需要交CGT吗？

出租5年后就不在出租, back to PPR and then sold out. Generally, people think there's should have proportion CGT applied.

Actually, I have met similiar case before. My friend bought a house and rented out one room to a girl in the second year for about three years. She has reported the rental income and proportion rental expenses in her tax return (of course negative gearing). She sold out the property in the fourth year. Tenant moved out 10 days before settlement date. She herself moved out on the settlement date. She calculated her capital gains in proportion and submitted her detailed worksheet to ATO. In return, ATO surprisely took out her capital gains from her tax return, and told her it would be still her PPR, so thus no CGT applied.  

There's a tax ruling clearly said that if you have run a homestay at your home, the income would not be an assessable income and don't have to be included in your tax return. Therefore, of course no CGT issue too.

http://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2001381/00001

calois

cycwong21 发表于 2013-6-8 16:18
C买了一房子5房的，入住后出租了4间房，出租5年后就不在出租。卖房子需要交CGT吗？

出租5年后就不在出租,  ...

感谢啊，很想给分，不知道咋给！