卖房子交税的事儿

qisiwole

只要你完全搬出去了，interest deductibility test 就不适用了
不要考虑negative gearing, 这根cgt完全没有关系。

就好像，你买股票，不管你是不是用margin loan买卖股票，claim the interest in margin loan. 如果卖了股票，一样要交cgt。

休

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).

这段文字翻译不出"只要你完全搬出去了，interest deductibility test 就不适用了"
你能给个ato关于这段文字的原文?
以上英文any part 含全部或部份的意思

[ 本帖最后由 休 于 2008-2-2 22:09 编辑 ]

qisiwole

used any part of it to produce income during all or part of the period you owned it, and

这句话的意思就是只有你rent out part of your main residence, you can meet the interest deductibity test.

如果完全搬出去了, centainly is not "rent out PART OF your main residence"

休

那位三级翻译帮忙翻译一下
*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).

astina

三脚猫三级翻译来了

*在你拥有这个房产的整个或部分期间，利用房产的任何部分进行赢利行为，并且
*如果你借款来购买房产，那么被允许将产生的利息从收入中抵扣（利息抵扣测试）

qisiwole

看了您的翻译，肯定很多人都会更明白了。

qisiwole

Ceasing to live in a home after part of it is used to produce income

Helen purchased a home under a contract that was settled on 1 July 1994 and she moved in immediately. She used 75% of the home as her main residence and the remaining 25% as a doctor's surgery, which she used until 30 June 2001.

On 1 July 2001, she moved out and rented out the home until it was sold under a contract that was settled on 30 June 2007. Helen chose to treat the dwelling as her main residence for the six years it was rented out. She made a capital gain of $100,000 when the home was sold.

As 25% of the home was not used as her main residence during the period before Helen ceased living in it, part of the capital gain is taxable, calculated as follows:

      $100,000 x 25% = $25,000
http://www.ato.gov.au/individual ... m&page=4&H4

看这个example, 如果你还不明白，我也无能为力了。
反正我觉得我理解了这个问题，如果碰到这种CASE我知道如何处理。

休

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).

休

我在回答17楼的问题,关于负扣税的处理,一般不将利息抵扣,不可能有负扣税.根椐税局原文,would be allowed a deduction for interest had you incurred it on money borrowed to acquire the dwelling (interest deductibility test).这期间cgt不割免.
各位网友自己理解吧,我尽力了

[ 本帖最后由 休 于 2008-2-2 22:40 编辑 ]

astina

你的自住房（你的家）一般来说是不用交资本增值税的。然而，如果有下列情况发生，你通常不能获得自住房的完全豁免：

*在1985年9月20日以后购买你的住宅并用作为自住房
*在你拥有这个房产的整个或部分期间，利用房产的任何部分进行赢利行为，并且
*被允许将借款购买房产产生的利息从收入中抵扣（利息抵扣测试）

汗，我是中译英方向的，这个就是按字面翻的，粗糙的很，随便看看吧

qisiwole

辛苦了。

休

根椐as的正确翻译,大家可以回答22楼的问题了.
负扣税在利息从收入中抵扣才会出现.

astina

休版，加分没有啊？好累的

休

原帖由 astina 于 2008-2-2 22:48 发表
休版，加分没有啊？好累的

辛苦了

qisiwole

算了，你要怎么理解就怎么理解吧。

休

我和你都累了,欢迎其他网友发表意见

qisiwole

haha ,

让我周末晚上把taxbook都拿出来了。

villa

原帖由 qisiwole 于 2008-2-2 23:04 发表
haha ,

让我周末晚上把taxbook都拿出来了。

很有意义的讨论。几乎一年过去了，“气死我了”同学的taxbook翻出来了没？:si9


:si74

我是老人

他气睡着了.

adacz2007

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).

应该是说自住房大部分情况下不要交CGT
但是如果你租房获利，并且你还去负扣税了
就不能全部免CGT了

也就是说我租房获利，但是我并没有拿去抵税，也还是不需要交CGT，对吗？

[ 本帖最后由 adacz2007 于 2009-6-17 18:26 编辑 ]

angelaleewi99

只要房子曾经作为投资房+在此期间曾经用产生的利息作为你收入的负扣税了，
那么当你卖掉这个房子的时候就要按照公式计算你的获利部分，然后把这个获利部分加到你当年的收入报税

angelaleewi99

在别处看到一个帖子如下，请教专家，这个怎么解释？
1. 关于投资房产的退税理财计划
大家知道，投资房产，需要交增值税，虽然每年收入上亏损上可以让你拿回一部分退税，但是当你把你房子卖掉后，增值税交了不少。。。但在澳洲税法中，自已住的那套房产，卖掉后增值部分就可以不用交税。最重要的一点，你住满6months后就可以租出去了，可以当投资房了，然后可以获得更多退税，而且卖掉后不用交增值税。当然这个期限是6年，6年内，你的名下只有一个产权，卖出去后，仍然可以视为自已的唯一居住场所，免交增值税。

z3016913

在别处看到一个帖子如下，请教专家，这个怎么解释？
我也想知道，谢谢指教。。。。。。
---------------------------------------------------------------------------------------------------
关于投资房产的退税理财计划
大家知道，投资房产，需要交增值税，虽然每年收入上亏损上可以让你拿回一部分退税，但是当你把你房子卖掉后，增值税交了不少。。。但在澳洲税法中，自已住的那套房产，卖掉后增值部分就可以不用交税。最重要的一点，你住满6months后就可以租出去了，可以当投资房了，然后可以获得更多退税，而且卖掉后不用交增值税。当然这个期限是6年，6年内，你的名下只有一个产权，卖出去后，仍然可以视为自已的唯一居住场所，免交增值税。
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江北

同ls，期待正解。。。。

Robbie2018

咨询一下

我父亲2000年14万买的房子，其中00-04年出租，05年至今自住，准备今年年底卖房子。我们只有这唯一住房。这样要交增值税吗？

tower

据我所知，要交00-04年的增值税。04年房子是指24万的话。  (24 - 14)w / 2 蒜进今年的收入。假如你父亲今年收入8w, 那么按 8 + 5 w tax payable 交税。