卖房子交税的事儿

astina

那就要你自己具体计算一下了呀

黑山老妖

原帖由 牛 于 31/1/2008 13:19 发表
我倒有个新问题了:
象我这样的情况,比方说如果再多等半年或一年(因为有个EASTLINK开通的利好,今年年底开通),房子还能再升点儿,加上租金收入,但到时候税要多加点合算呢,还是现在就卖了合算?

结合自己情况用excel算一算咯。

牛

算下来是等一等合算

牛

但谁知道明天房产还会不会象今天这么热呢?也不想抓到最高点了,只相对高点就行了,卖了得了.

patrickzhu

休版和qisiwole两位的回答我看了又糊涂了，
到底是该怎样计算啊？（24楼）

休

原帖由 qisiwole 于 2008-1-31 12:34 发表
from that website

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 Se ...

整篇文章没提及Negative gearing，有imcome，没说decuction.

qisiwole

ATO ID 2003/1113


http://law.ato.gov.au/atolaw/view.htm?locid='AID/AID20031113'&PiT=99991231235958
如果没有其他的MAIN RESIDENCE，买出的话就是完全没有CGT。

[ 本帖最后由 qisiwole 于 2008-2-1 16:26 编辑 ]

qisiwole

谢谢提醒
这个问题挺CONFUSED，刚打电话给ATO，总算明白了。

１ 如果你自住的房子有一部分出租，卖房子的时候，出租的那部分就要缴CGT。

２ 如果一直自住，搬出去以后出租，但仍然选择是自己的自住房，６年内买出，全部免税。

黑山老妖

原帖由 qisiwole 于 1/2/2008 16:30 发表
谢谢提醒
这个问题挺CONFUSED，刚打电话给ATO，总算明白了。

１ 如果你自住的房子有一部分出租，卖房子的时候，出租的那部分就要缴CGT。

２ 如果一直自住，搬出去以后出租，但仍然选择是自己的自住房，６年内 ...

也就是说有没有claim negative gearing和缴不缴CGT没有关系对吧？

qisiwole

没错，

qisiwole

没错，

MyMelody

也就是说lz不用交CGT因为他开始的时候住在那,而且在6年内买掉房子. 对吗?

qisiwole

no. LZ has already chosen another property as his main residence.

MyMelody

在请问
我看ATO说就算住在另外的property也可以选要买的作为main residence.
lz 可不可以选要卖的这个做main residence.

谢谢

qisiwole

这不是随便想选就能选的。
现在自己住的房子怎么办？

牛

看得糊涂了. 为什么你这么说?

qisiwole

你不是已经住在自己的自主房了，那个当然就是你的MAIN RESIDENCE 了

牛

"如果一直自住，搬出去以后出租，但仍然选择是自己的自住房，６年内买出，全部免税。" ?

qisiwole

对，但前提是你没有别的自主房，

如果你现在住的是你自己的房子，你就不能选那个出租房当你的自主房了。

休

原帖由 qisiwole 于 2008-2-1 19:47 发表
没错，

Using your home to produce income
   
Your main residence (your home) is generally exempt from capital gains tax (CGT). However, you cannot usually obtain the full main residence exemption if you:

*acquired your dwelling on or after 20 September 1985 and used it as your main residence
*used any part of it to produce income during all or part of the period you owned it, and
*would be allowed a deduction for interest had you incurred it on money borrowed to acquire the dwelling (interest deductibility test).

http://www.ato.gov.au/individual ... =/content/36910.htm

[ 本帖最后由 休 于 2008-2-2 21:16 编辑 ]

qisiwole

see #38

休

原帖由 qisiwole 于 2008-2-2 21:07 发表
see #38

我以前问过税局这问题,答案与你的不同,因此我今天翻书找答案.

qisiwole

我周5也打电话问了。

ATO ID 2003/1113

不知道你有没有看上面这个id。我觉得里面的例子说的满清楚了。

可能我要在做RESEARCH，或者问一下cgt specialist

[ 本帖最后由 qisiwole 于 2008-2-2 21:20 编辑 ]

ilovecoffee

学习。

qisiwole

交学费

休

Facts


The taxpayer acquired a dwelling in January 2000 which became their main residence.

In January 2002, the taxpayer vacated the dwelling and commenced renting it to tenants.

However, the taxpayer made a choice under section 118-145 of the ITAA 1997 (the absence rule) to continue to treat the dwelling as their main residence.

The taxpayer disposed of the dwelling in October 2003.

Reasons for Decision


In working out a capital gain or loss on a dwelling, the 'first used to produce income' rule in section 118-192 of the ITAA 1997 applies if:

·
only a partial main residence exemption would be available under Subdivision 118-B because the dwelling was used for the purpose of producing assessable income during the taxpayer's ownership period: paragraph 118-192(1)(a)
·
the income producing use started after 7.30 pm (by legal time in the ACT) on 20 August 1996: paragraph 118-192(1)(aa), and
·
the taxpayer would have been entitled to a full main residence exemption if they had entered into a contract to dispose of the dwelling just before the first time it was used for the income producing purpose: paragraph 118-192(1)(b).
If these conditions are satisfied, the taxpayer is taken to have acquired the dwelling at the time they first started using it for income producing purposes, for its market value at that time: subsection 118-192(2) of the ITAA 1997. This has the effect that the first element of the dwelling's cost base and reduced cost base is the market value of the dwelling on the day it was first used for income producing purposes (and that expenditure incurred by the taxpayer prior to that day is ignored).

这个例子不涉及interest deductibility test

MyMelody

原帖由 qisiwole 于 2008-1-31 12:34 发表
from that website

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 Se ...

请问这个例子
Lisa也不住原来的property可她还是treat her previous property as her dwelling.
谢谢 解答

qisiwole

interest deductibility test不适用于lz的情况。

INTEREST DEDUCTIBITLITY TEST 只适用于：如果楼主自己居住在自己的MAIN RESIDENCE的时候，出租了一部分的房间出去，这种情况才适用。

ANYWAY， this is just my understanding and I could be wrong.


Your main residence (your home) is generally exempt from capital gains tax (CGT). However, you cannot usually obtain the full main residence exemption if you:

    * acquired your dwelling on or after 20 September 1985 and used it as your main residence
    * used any part of it to produce income during all or part of the period you owned it, and
    * would be allowed a deduction for interest had you incurred it on money borrowed to acquire the dwelling (interest deductibility test).

The interest deductibility test

The interest deductibility test applies regardless of whether you actually borrowed money to acquire your dwelling. You must apply it on the assumption that you did borrow money to acquire the dwelling.

If you rent out part of your home, you would be entitled to deduct part of the interest if you had borrowed money to acquire the dwelling.

If you run a business or professional practice in part of your home, you would be entitled to deduct part of the interest on money you borrowed to acquire the dwelling if:

    * part of the dwelling is set aside exclusively as a place of business and is clearly identifiable as such, and
    * that part of the home is not readily adaptable for private use – for example, a doctor's surgery located within the doctor's home.

qisiwole

那是因为他没有其他自主房

休

晕,我在回答

原帖由 patrickzhu 于 2008-1-31 11:23 发表

谢谢休版。
就是说，
- 如果贷款买这个29万的房子自住了半年；
- 半年后搬出，自己租房住；
- 然后把这个房子出租，有租金收入并做了3年半的负扣税；
- 最后把房子卖了42万；
缴资产增值税计入当年收入的部分是
（420,000-290,000） x 3.5/4 x 50%= $ 56,875,对吗？

如果当初是没有贷款买的房（一次付清的），或者是贷款买的房但没有做过负扣税，那么这个case里，资产增值税就免了。

我上面的理解对吗？

与楼主问题无关