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Yes, she can only apply the main residence exemption to one property ( subject to the 6 month overlap rule), Note the cost base should include some non-deductible holding costs incurred in relation to the property if it was purchased after 21 Aug 1991. This should include interest, rates, repairs, maintenance etc. Also the Commissioner does not have any discretionary powers to disregard the capital gain made on the disposal of the property. |
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甜蜜蜜~~~马卡龙甜到心里，更新50楼马卡龙棒棒糖 (2012-12-5) junni813 
发表于 2015-6-4 11:42
