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http://www.smh.com.au/money/ask-an-expert/ask-noel-20120320-1vgca.html
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ASK NOEL
I recently sold a property I first lived in for five years then rented out for the past 15 years. I have purchased another house and will let it out for three months before moving in to it to live. Can you give me some ideas on capital gains tax and if the purchase price of the new property will be exempt.
You will first need to work out the cost base, which includes all purchase costs and any capital improvements along the way. This sum deducted from the net proceeds will be the assessable capital gain. As you have held the property for a total of 20 years, you will pay CGT on 15/20ths of that gain after allowing for the 50 per cent discount that applies for assets held for more than a year. Your accountant will be able to do the calculations for you. If the period between purchase and moving in is just three months, I would be wary about letting out the property. It will lose its full CGT exemption because CGT will be calculated on a pro-rata basis, as happened in the property you just sold. A better option may be to move in as soon as practicable and not rent it at all, so as to maintain the full exemption.
Advice is general; readers should seek their own professional advice. Contact noel.whittaker@whittakermacnaught.com.au. Follow him on Twitter: @noelwhittaker. Questions to: Ask Noel, Money, GPO Box 2571, Qld, 4000, or see moneymanager.com.au/ask-an-expert.
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[ 本帖最后由 白雲山民 于 2012-3-25 00:44 编辑 ] |
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