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Example: Dwelling purchased on or after 20 September 1985 and land later subdivided
Kym bought a house on a 0.2 hectare block of land in June 2016 for $700,000. The house was valued at $240,000 and the land at $460,000. Kym lived in the house as her main residence. She incurred $24,000 in stamp duty and legal fees purchasing the property.
In January 2017 Kym subdivided the land into two blocks of equal size. She incurred costs of $20,000 in survey, legal and subdivision application fees, and $2,000 to connect water and drainage to the rear block. In March 2017, she sold the rear block for $260,000 and incurred $6,000 legal fees on the sale.
As Kym sold the rear block of land separately, the main residence exemption does not apply to that land. She contacted several local real estate agents who advised her that the value of the front block was $30,000 higher than the rear block. Kym apportioned the $460,000 original cost base into $215,000 for the rear block (46.7%) and $245,000 for the front block (53.3%).
The cost base of the rear block is calculated as follows:
Cost of land
$215,000
46.7% of the $24,000 stamp duty and legal fees on the purchase
$11,208
46.7% of the $20,000 cost of survey, legal and application fees
$9,340
Cost of connecting water and drainage
$2,000
Legal fees on sale
$6,000
Total
$243,548
The capital gain on the sale of the rear block was $16,452 (sale price of $260,000 less cost base of $243,548). As Kym owned the land for less than 12 months, she uses the 'other' method to calculate her capital gain.
Kym will get the full exemption for her house and the front block if they are used as her main residence for the full period she owns them.
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