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angyaya 发表于 2015-1-30 14:46 
这个六年法则的传说我专门问过我的会计师，他说不可以。
其实仔细想想真的不是很合理。
这出租期间无论是付 ...
你的会计该换了，或者你没有解释清楚你的意思。
ATO上面的例子很明确：
Example: One period of absence of 10 years
Home ceases to be the main residence and is used to produce income for one period of six years
Lisa bought a house after 20 September 1985 but stopped using it as her main residence for the 10 years immediately before she sold it. During this period, she rents it out for six years and leaves it vacant for four years.
Lisa chooses to treat the dwelling as her main residence for the period after she ceased living in it, so she disregards any capital gain or capital loss she makes on the sale of the dwelling. The maximum period the dwelling can continue to be her main residence while it is used to produce income is six years. However, while the house is vacant, the period is unlimited, which means the exemption applies for the whole 10 years. It doesn’t matter whether the period during which the home is used to produce income is a single block of six years or several shorter periods, so long as the total period it was used to produce income was no more than six years.
Because the dwelling is fully exempt as a result of Lisa making this choice, the home first used to produce income rule does not apply.
Home used to produce income for more than one period totalling six years
In the 10-year period after Lisa stopped living in the dwelling she rented it out for three years, left it vacant for two years, rented it out for the next three years, then once more left it vacant for two years.
If she chooses to treat the dwelling as her main residence for the period after she stopped living in it, she again disregards any capital gain or capital loss she makes on selling it. This is because the period she used the home to produce income during each absence is not more than six years.
https://www.ato.gov.au/General/C ... after-you-move-out/ |
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