关于CGT大家看看这两个会计师哪个说的对？

JohnnySu

KKei 发表于 2013-6-6 16:58
你都已经LEASE OUT 你的PROPERTY,而且IN FACT 居住在B房.最好不要继续CLAIM A房为MAIN RESIDENCY PLACE.( ...

This is the 6 year absence rule.

JohnnySu

KKei 发表于 2013-6-6 17:21
六年原则在楼主case不适合用。因为他同时拥有两套房。

The 6 year absence rule is exactly for people who own more than one property at a time.

JohnnySu

selinagys 发表于 2013-6-6 18:59
那如果自住房打算变投资，怎样减税划算?可以refinance 吗?

refinancing does not affect your interest deduction.

JohnnySu

KKei 发表于 2013-6-6 20:11
这个链接直接把A会计师的话给枪毙掉.(也同时我为何不建议CLAIM A房为主居到底的原因)

http://www.ato.go ...

You are not understanding the rules correctly.

selinagys

taxbreak 发表于 2013-6-7 09:36
refinancing does not affect your interest deduction.

请问能具体说说吗？谢谢！

mercedes

觉得这个解释得比较清楚

http://www.ato.gov.au/corporate/content.aspx?doc=/content/86191.htm

jeff_lawsons

Both Accountants are correct.


Section 118-145 of the ITAA 1997 allows you to make a choice that a dwelling continues to be treated as your main residence even though it has ceased to be so. If the dwelling is used to derive assessable income after you move out, the period of income producing use cannot be more than 6 years for any period you are absent.

However, subsection 118-145(4) of the ITAA 1997 states that if you make this choice you cannot treat another dwelling as your main residence during the period of absence.

Accountant A is correct, his asumption is based on that you continue to treat property A as your main residence, then your disposal of property A is fully exempted and no exemption on property B.

Acountant B is also correct, his assupmtion is based on that  you make the choice in respect of property B as your main residence, then you would not be able to claim a full main residence exemption for property A.

selinagys

我也觉得2个都对，比较下哪个更划算。

KKei

jeff_lawsons 发表于 2013-6-7 10:08
Both Accountants are correct.

这个完全说的正确. 6 ABSENCE RULE其实指针对用原来的MAIN RESIDENCY来制造UP TO 6年INCOME,仍然可以CLAIM原来的MAIN RESIDENCY为主居 (当CGT EVENT RAISE在当下的财年).

TWO PROPERTY RULE 则表明了你原则上只能CLAIM一套PROPERTY为MAIN RESIDENCY在同一个INCOME YEAR PERIOD里.

所以A用了6 YEAR ABSENCE + TWO PROPOERTY
       B用了 TWO PROPERTY

最后算算哪个少交税用哪个. 不过我还是倾向于B. 就如我前面说的, B 的做法肯定是对的. 但是A 的做法我也不否定.

老佳美

lee2267 发表于 2013-6-7 09:18
正解。。没加分哦。。

欠着，白条先

老佳美

这个6年政策有什么客观条件要求吗?比如ATO网上的例子都是举的从一个洲搬到另一个洲，这样的客观原因。如果从一条街搬到另一条街，还保留原来的当做main residence。没有什么客观原因，是否符合6年政策

ATO网上找不到具体的说明，什么条件符合，什么条件不符合6年政策，谁能发个连接上来

jeff_lawsons

老佳美 发表于 2013-6-7 16:23
这个6年政策有什么客观条件要求吗?比如ATO网上的例子都是举的从一个洲搬到另一个洲，这样的客观原因。如果 ...

The 6 year rule can be found in section 118-145 ITAA 1997. You should look up the act and have a read.
No other conditions are required except what is stated in the ACT.

calois

taxbreak 发表于 2013-6-7 09:24
Correct. This is the Six Year Absence rule under the Main Residence Exemption.

Six year absence需要一个合理的理由说为啥会搬出去吧？而且需要搬回来住才算符合这个rule

cycwong21

taxbreak 发表于 2013-6-7 09:24
Correct. This is the Six Year Absence rule under the Main Residence Exemption.

這會計可以直接枪毙掉

cycwong21

calois 发表于 2013-6-8 01:33
Six year absence需要一个合理的理由说为啥会搬出去吧？而且需要搬回来住才算符合这个rule ...

Unnecessary to move back, as long as you only had one house under your name at one time.

calois

cycwong21 发表于 2013-6-8 01:55
Unnecessary to move back, as long as you only had one house under your name at one time.

那第一套房子能exempt吗？

cycwong21

jeff_lawsons 发表于 2013-6-7 10:08
Both Accountants are correct.

6 years rule exemption is only available if there's only one property under your name at the time when you sold out your property.

My client has gone through ATO audit, and get 6 years exemption. Her case's as follows:

She used to live with husband A in Sydney. Unfortunately, Husband A died early, she rented out her Sydney home and came to work in Melbourne. A year later, she got married again with her workmate and lived in Melbourne permanently. Her new home house only had her Husband B's name on the title. After 5 years she came down to Melbourne, she decided to sell out her Sydney home with gross capital gains $400,000. She applied 6 years exemption. ATO stepped in to audit.

ATO agreed with 6 year exemption because she did not have any other house under her name at the time when she sold her house in Sydney.

cycwong21

calois 发表于 2013-6-8 02:02
那第一套房子能exempt吗？

Problem:

LZ owned two houses at the same time, not one at a time.

nevermurmur

mark

jeff_lawsons

http://www.ato.gov.au/corporate/content.aspx?doc=/rba/content/74512.htm

别的不多说了 自己看吧

liushui0729

都说b对了，不好意思说句，就不要找a了

JohnnySu

cycwong21 发表于 2013-6-8 01:53
這會計可以直接枪毙掉

请在批评别人之前先确认自己的认知是正确的  而且就算是批评 也不用这么不讲礼貌。
如果同时拥有超过一个物业 6 year absence rule 同样可以应用 这时你可以选择其中一个物业作为Main Residence 但前提是这物业你曾经在里面住过。这个简单的道理连ATO的Call Centre人员都懂 你不懂就打过去问问吧 别在这里无的放矢。

joy328

B

JohnnySu

cycwong21 发表于 2013-6-8 02:09
6 years rule exemption is only available if there's only one property under your name at the time  ...

你这个case不完全是Main Residence Exemption 和6 year absence rule 的应用 还涉及到夫妻的问题

根据规定夫妻两人不能同时在两个不同的物业上分别享受这CGT的豁免 所以你的客人再婚以后 她和她的丈夫只能把一个物业报作Main Residence. ATO 当然会同意她把原来的旧房报作Main Residence而运用GST的豁免 但原因不是她在那期间只拥有那一套物业 而是她根据规定可以选择那旧房作为Main Residence 而她作了这个选择 在同一时间段里 她和他的丈夫就不能再选择他们现在居住的物业作为Main Residence了 所以如果他们以后要卖现在正在居住的这套房 他们就会有CGT 要计算。你明白了吗？再不明白就要交学费了

JohnnySu

KKei 发表于 2013-6-6 20:11
这个链接直接把A会计师的话给枪毙掉.(也同时我为何不建议CLAIM A房为主居到底的原因)

http://www.ato.go ...

这下面是你quote 的ATO文章， 请你自己先看清楚

“Main residence exemption from capital gains tax

When you sell or otherwise dispose of a dwelling that was your 'main residence' (your home), any capital gain is generally exempt from capital gains tax. This is called the 'main residence exemption'.
The exemption applies to your property if it's a dwelling and it's your main residence.
If you have two properties that could be regarded as your main residence you must choose one for the exemption.
Depending on your circumstances, you may be entitled to a full exemption or partial exemption.
If there is a delay in moving in to your home after you acquire it, this could affect the point from which your home is exempted from capital gains tax."

"Absence from main residence

You may also choose to continue to treat a dwelling as your main residence where you cease to live in it (subsection 118-145(1) of the Income Tax Assessment Act 1997 (ITAA 1997))."


同时拥有多少个Properties对6 year rule的运用没有影响 关键词是“选择” 你同一时间只能选择一个物业作为Main Residence.

lee2267

要死了。。这个有什么好争论的。。想用a的找tak vbreak 。。想用b的随便找个会计。。

jeff_lawsons

taxbreak 发表于 2013-6-8 10:37
你这个case不完全是Main Residence Exemption 和6 year absence rule 的应用 还涉及到夫妻的问题

根据规 ...

正解 完全同意

JohnnySu

lee2267 发表于 2013-6-8 10:51
要死了。。这个有什么好争论的。。想用a的找tak vbreak 。。想用b的随便找个会计。。 ...

我说的是A 跟B都是合法的 用哪个取决于个人的计划还有就是哪个算出来的Net Capital Gain低..

JohnnySu

jeff_lawsons 发表于 2013-6-8 11:08
正解 完全同意

这Jeff 是同行 有点水平

lee2267

taxbreak 发表于 2013-6-8 13:46
这Jeff 是同行 有点水平

这都被你发现了。。。话说。。。你最近忙不？ 啥时候出来吃个饭。。glen的 螃蟹现在老便宜了。。。