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How it works
Your main residence (your home) is generally exempt from CGT.
Usually, a property stops being your main residence when you stop living in it. However, for CGT purposes you can continue treating a property as your main residence:
for up to 6 years if you used it to produce income, such as rent (sometimes called the '6-year rule')
indefinitely if you didn't use it to produce income.
During the time that you treat the property as your main residence after you stop living in it:
It continues to be exempt from CGT (the same as if you were still living in it, even if you start renting it out after you leave).
You can't treat any other property as your main residence (except for up to 6 months if you are moving house).
上面说得很清楚 |
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