|
|
此文章由 老佳美 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 老佳美 所有！转贴必须注明作者、出处和本声明，并保持内容完整
本帖最后由 老佳美 于 2013-6-6 22:50 编辑
大家看看这个6年政策的例子,和我上面的有什么不同?
是不是6年政策是只适用于由于一些客观原因,比如下面的例子从一个洲搬到另一个地方.如果两个两房产很近,比如就在一个区,或者就在一个街上,是不是这个政策根本就不适用.
1 July 1993
Ian settled a contract to buy a home in Sydney on 0.9 hectares of land and used it as his main residence.
1 January 1995
Ian was posted, by his employer, to Brisbane and settled a contract to buy another home there.
1 January 1995 to 31 December 1999
Ian rented out his Sydney home during the period he was posted to Brisbane.
31 December 1999
Ian settled a contract to sell his Brisbane home and the tenant in his Sydney home left. Ian chose not to claim the main residence exemption on the sale of the Brisbane property, so he had to include the capital gain in his return for that year.
The period of five years from 1995 to 1999 is the first period the Sydney home was used to produce income for the purpose of the six-year test.
1 January 2000
Ian was posted by his employer from Brisbane to Melbourne for three years and settled a contract to buy a home in Melbourne. He did not return to his Sydney home at this time.
1 March 2000
Ian again rented out his Sydney home - this time for two years.
28 February 2002
The tenant of his Sydney home left.
The period of two years from 2000 to 2002 is the second period the Sydney home was used to produce income under the six-year test.
31 December 2002
Ian sold his home in Melbourne. Ian chose not to claim the main residence exemption on the sale of this property.
31 December 2003
Ian returned to his home in Sydney and it again became his main residence.
28 February 2012
Ian settled a contract to sell his Sydney home.
As Ian did not claim the main residence exemption for either of his Brisbane or Melbourne homes he is able to choose to treat the Sydney home as his main residence for the period after he stopped living in it. Ian claims the exemption for this property.
Ian cannot obtain the main residence exemption for the whole period of ownership of the Sydney home because the combined periods it was used to produce income (1 January 1995 to 31 December 1999 and 1 March 2000 to 28 February 2002) total more than six years.
As a result, the Sydney house is not exempt for the period it was used to produce income that exceeds the six-year period - that is, one year.
If the capital gain on the disposal of the Sydney home is $250,000, the amount of the gain that is taxable is calculated as follows:
Period of ownership of the Sydney home:
1 July 1993 to 28 February 2012
6,817 days
Periods the Sydney home was used to produce income after Ian ceased living in it:
1 January 1995 to 31 December 1999
1,826 days
1 March 2000 to 28 February 2002
730 days
2,556 days
First six years the Sydney home was used to produce income:
1 January 1995 to 31 December 1999
1,826 days
1 March 2000 to 28 February 2001
365 days
2,191 days
Income producing period exceeding six years after Ian ceased living in it:
2,556 - 2,191 = 365 days
Proportion of capital gain taxable in 2011-12
$250,000 X365 /6,817
= $13,385
|
评分
-
查看全部评分
|
STAGE ONE孩子阅读的点点滴滴 (2017-9-3) 神探狄仁杰 
发表于 2013-6-6 15:40
