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本帖最后由 jeff_lawsons 于 2016-2-9 16:41 编辑
vampire_k 发表于 2016-2-9 16:04 
高人，那如果只做PERMIT/DA，不盖房，带批文卖地呢？还是算revenue account吗？ ...
It really comes down to whether a taxpayer is merely realising a capital asset in the most advantageous manner or whether they are involved in a profit making undertaking or business activity.
In very general terms, when a taxpayer undertakes a basic subdivision on land that has always been held for private purposes (eg, main residence, or holiday house), the sale of the subdivided blocks will generally still be on capital account (eg, where the taxpayer merely does enough work to have the subdivision approved by council).
However, where a taxpayer goes beyond the conditions imposed by council or starts to construct dwellings on the property this is more likely to be taxed on revenue account (in which case GST is also likely to apply).
This distinction is discussed by the ATO in paragraphs 262 to 302 of MT 2006/1.
http://law.ato.gov.au/atolaw/vie ... /MT20061/NAT/ATO%27
This ruling also contains a number of examples to illustrate the ATO’s approach to these situations based on case law dealing with this issue.
Based on case law and the ATO’s ruling, if the following factors are present then they should have at least a reasonable argument for treating the sales as being on capital account for tax purposes:
• The property was originally bought with the intention of using it as a private dwelling (ie, on capital account);
• The remaining property is still being used for private purposes for the time being;
• The land being subdivided and sold is surplus to their needs;
• The taxpayer has not acquired any additional adjacent land or constructed any buildings on the land for the purpose of selling at a profit;
• The taxpayer has not undertaken any development activities beyond those necessary to secure council approval for the subdivision;
• The taxpayer has not borrowed extra funds to undertake the subdivision (or if funds have been borrowed to finance the subdivision, the taxpayer has not been claiming interest deductions); and
• The amount of money spent on subdividing the land is less than market value of the land prior to the subdivision.
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