|
|
此文章由 LENNY_DONG 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 LENNY_DONG 所有！转贴必须注明作者、出处和本声明，并保持内容完整
JETCHEN2008 发表于 2014-2-9 17:34 
如果在13-15这段时间，个人报税的时候已经把A作为投资房负扣税的话，是不是就不能算是MAIN RESIDENCE了呢 ...
Main residence
Generally, a dwelling is considered to be your main residence if:
you and your family live in it
your personal belongings are in it
it is the address your mail is delivered to
it is your address on the electoral roll, and
services are connected (for example, telephone, gas or electricity).
More than one property
Usually you are only entitled to the main residence exemption on one property for any particular period.
If for a period you have two homes that could be regarded as your main residence you must choose one of the homes for this exemption and CGT will apply to the other property. (You don't have to make the choice until you sell one of the homes.)
If you make this choice, you cannot treat any other dwelling as your main residence for that period (except for a limited time if you are moving from one home to another - see Moving from one main residence to another).
Full exemption
You are likely to be eligible for a full main residence exemption if the dwelling:
has been the family home for you, your partner and other dependants for the whole period you have owned it (ownership period)
has not been used to produce assessable income - that is, you have not run a business from it or rented it out, and
is on land that is not more than 2 hectares in area.
Partial exemption
You may be eligible for a partial main residence exemption if:
the dwelling was your main residence for only part of the period you owned it
your partner or dependants have separate homes
you have used part of the property (either the dwelling or the land) to produce assessable income, or
the land is more than 2 hectares.
|
|
夜神月——堕落的天才(看《死亡笔记》后感) (2009-2-6) JuliaTung 
北国初秋 -- 全文完 (2016-10-23) joaquin 
发表于 2014-2-1 02:17
