投资房折旧和买房时产生的额外的CGT：只有Building allowance部分才需要加入CGT

Poweregg

一直以为，做了折旧报告后，折扣时“折掉的部分”，在卖房时要加回来
今天看了网上一片文章，才知道只有"Building allowance"这部分才需要加回来算CGT，也就是每年2.5%的building strucuture部分
而Plant and Equipment 在买房是加回去的



如上图，20万的房子若干年后卖了30万，CGT是10万
投资者做房屋折旧，其中1万是building allowance，2万是plant和equipment
卖房时调整后的CGT是10万+1万=11万，那2万折掉的plant和equipment是不需要加回去的

原文

The big question that most savvy property investors ask me is – “Doesn’t the depreciation I claim on my investment property get added to my capital gains tax?”

The simple answer is yes it does, and normally I would say to that person: “Well there’s one great way of getting around that. Don’t sell your property!!”

But it’s a bit more complicated than that. So I revisited my book and tried to make this explanation as simple as possible.

You see – it’s a mathematical thing. There are two parts of the tax depreciation puzzle. Building allowance (the 2.5% you can claim on the structure of certain properties) and Plant and Equipment (things like carpets and blinds and fittings that wear over time). Only the Building Allowance portion is re-calculated into the CGT equation.

Let me explain in more detail…

Let’s say a property investor buys a property for $200,000 and then sells that property for $300,000. In simple terms, that’s $100,000 in capital gains. However, let’s assume that this property investor claims $10,000 in building allowance.

The building allowance is the structure of the building. If I claim $10,000, It would be reasonable to assume that I would’ve claimed about $20,000 in plant and equipment depreciation as well (ovens and dishwashers etc).

So in this scenario, I’’ve claimed a building allowance of $10,000.

You have to factor in that building allowance. You have to pay capital gains tax in simple terms on the $10,000 you just claimed on the building allowance. So the new capital gain you have to take into account is $110,000.

Capital Gains Tax Property Depreciation
Capital Gains Tax Property Depreciation

The good news is that – If I own the property for more than a year the ATO lets me half my capital gain liability when it comes to pay the CGT tax.

Therefore the CGT liability on the building allowance I have claimed is only $5000 and if I’m on the 45% percent tax rate, I’ve got to pay $2,250 in capital gains tax on the $10,000 that I just claimed.

Following me so far? I just also claimed $20,000 in plant and equipment.

But guess what?

There’s no CGT on plant and equipment because when I sell my property it gets sold at the written down value (provided no written down values are included in the contract).

So there’s $0 payable for CGT on the $20,000 that I just claimed for the depreciation of the plant and equipment.

So the total value of depreciation that I’ve claimed was $30,000 and based on my 45 percent tax rate I’ve managed to effectively get back in my hand is $13,500!

The total amount of CGT on that $10,000 that I’d paid is $2,250. But I’ve claimed $30,000 in depreciation, which resulted in tax benefit of $13,500 – but I’ve got to pay back $2,250 in CGT.

So my net gain by claiming depreciation is $13,000 – $2,250 = $11,250.

kkyy2528

卖房合同里不写wriitten down values of PE 是否合法呢？已经折旧过了，还按原来的价值卖吗？

Poweregg

kkyy2528 发表于 2014-9-30 17:17
卖房合同里不写wriitten down values of PE 是否合法呢？已经折旧过了，还按原来的价值卖吗？ ...

不懂你的意思，卖房就是卖房，价高者得，只会有个sale amount

inw

涨姿势了

NoisyMiners

PLANT AND EQUIPMENT OR FITTINGS实际上是算在里的，因为一般默认卖房的价钱是包括FITTINGS。

alix

这个解释很清清楚楚， 谢谢