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本帖最后由 折翅的飞鱼 于 2014-5-13 21:50 编辑
If you invest in property, capital gains tax (CGT) will raise its head when you're at your happiest - when you make a profit from the sale of a dwelling. But there are a couple of ways to make healthy profits from real estate and avoid paying CGT. These include extending or renovating your home and then selling it (making use of the main residence exemption explained below), buying a property through your self managed super fund (SMSF), or renting out your home and then selling it. If you don't know already, real estate is exempt from capital gains tax if purchased before 20 September 1985.
CGT operates by having net gains treated as taxable income in the tax year an asset is sold or otherwise disposed of. If an asset is held for at least 1 year then any gain is first discounted by 50% for individual taxpayers, or by 33.3% for superannuation funds. Net losses in a tax year may be carried forward, but not offset against income.
今天看到上面两段话,我知道的是,如果这间房作为我的个人住房,在出售时候是不用支付CGT的,但是第一段里面说renting out your home and then selling, 也可以豁免CGT,这是怎么个处理呢?
第二段讲的是,如果该房用作出租用途超过一年以上,那么收益部分将打折50%,也就是只交付一半CGT.
有没有明白的同学,帮忙解答一下? 谢谢
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