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roamingphil 发表于 2016-2-22 16:02 
非Tax Resident, stock 的 CGT全免。 不止澳洲,美国也如此。为了吸引外国投资。 ATO上都有。 ...
非常感谢你的分享。这个可以终结这个帖子了 足迹牛人多
For others:
CGT assets that are not taxable Australian property, such as shares and managed funds, are deemed to be disposed of for CGT purposes when a client becomes a tax non-resident, for the market value at that time.
If the assets are subsequently disposed of while a tax non-resident, the CGT rules will not apply. However, tax may still apply to dividend or distribution income received from those assets.
If the assets are retained until tax-residency is re-established, this means they will be acquired for CGT purposes for the market value at that time.
To be eligible for the 50 per cent individual discount on the sale of those assets, the client must hold them for 12 months from the time they became an Australian tax resident. |
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