求问税务达人，非PR卖房到底需要缴多少税呢？

njxn

我在房地产版发了一个，不过又发现，还是应该再税务相关的板块发问比较对口吧。

我咨询了律师和会计师，都是华人的，居然是两个不同说法。太混乱了，求助一下坛子里的大神。

事情是这样的，我妈妈以海外人士2012年购买了一套APT，当时申请了FIRB。最近房市好，考虑卖掉，但是她现在任然还是PR，申请了143，估计要到明年才会批下来。现在卖的话，到底要交多少税呀？

这房子12年9月拿房，一直都是我在住，各种税费都是under我妈妈的名字，然后从12年底到14年中的一年半时间里，我有把另外两间房出租给了我的同学（她们公司--慈善机构类似的公司有福利，每年大概有1.5w的额度可以划卡不用交税，大概这个意思吧，所以我都接受了她们的银行转账，直接转到我妈的offset账户，我SB我承认....）

然后律师（卖房中介介绍的律师，不排除为了鼓动我卖房）说，转账的问题，ATO99%查不到，我妈妈海外人士，给女儿住，都算自住，现在卖掉，一分钱增值税都不用交。

我也自己去咨询了一个会计师，会计师建议我们等我妈妈的身份下来，自住半年以后，以自住房的名义卖，可以少交很多税。现在卖的话，每一分capital gain都要交给政府30%多的税。

我现在想咨询一下，到底是怎样啊？
事实已经是这样了。。。如果房租收入要该罚款啊啥的也没办法了，我就希望在现在的基础上做出最好的选择卖还是不卖，然后不要影响到明年我妈批PR。

谢谢大家啦。

LENNY_DONG

https://www.ato.gov.au/general/c ... sident-individuals/

楼主，我不明白，你写的他是PR，还要申请143？

ANYWAY，你妈应该不是PR

那么2012年5月8号前的升值可以对半计算收入，2012年5月8号升值以后按全部价值计算收入

不交税不可能的。另外你妈妈需要做TAX RETURN前几年，申报房子收入和亏损

njxn

LENNY_DONG 发表于 2015-6-10 09:28
https://www.ato.gov.au/general/capital-gains-tax/in-detail/calculating-a-capital-gain-or-loss/cgt-di ...

不是pr，我打错了！

我大概看了下网页，不是专业的，好像意思和我咨询的会计师是一样的。现在卖每一分钱都要交税。

但是会计师建议我妈妈等她pr下来以后住上半年，在六年内可以自由决定自住or投资，那时候再算。会划算很多。然后我当时没跟会计师说转账的事。。。。(paopaobing(58))

LENNY_DONG

njxn 发表于 2015-6-10 12:15
不是pr，我打错了！

我大概看了下网页，不是专业的，好像意思和我咨询的会计师是一样的。现在卖每一分钱 ...

出租过的房子，他人也没住过。而且你妈在中国肯定有房子

这个当自住房太勉强

njxn

LENNY_DONG 发表于 2015-6-10 12:17
出租过的房子，他人也没住过。而且你妈在中国肯定有房子

这个当自住房太勉强 ...

那你的意思就是妥妥的不管之后住半年啥的也没用咯？(paopaobing(58))

我真是太SB了，为啥当时让她们转账呢(paopaobing(58))

jeff_lawsons

Rental Income

Generally the rental income derived by your Mum will be assessable in Australia and taxed at non-resident tax rates. However one exception can be where the owner of a residence permits persons to share the residence on the basis that the occupant bears an appropriate proportion of the running costs. This is like an occupancy arrangement in the nature of domestic or family arrangements and the amounts received by the owner from friends are re-imbursements for costs incurred during the period of occupancy. If this is the case, then money received from your friend is not considered to be assessable income and there is no CGT consequence.

On the other hand, if your Mum lets the two rooms at a commercial rental to your friend, then the money you received will be your Mum’s assessable income and she will need to obtain a Tax File Number then lodge her income tax return. However, she shall be able to claim certain rental deductions she incurred, such as interest, rates, repair & maintenance, electricity, depreciation etc.


Capital Gains Tax

The CGT provisions apply the same way to residents and non-residents. If your Mum doesn’t treat any other property as her main residence, she can treat the property situated in Australia as her main residence.

Assume you are the dependent child, your Mum can choose the Australian property as her main resident if you are under 18. This is because the legislation allows a taxpayer to choose the dwelling that the dependent child lives in as a main resident. However, this child must be under 18 years of age. Also, once a child turns 18 years of age, he/she is no longer the dependent for main residence purposes.

If you are over 18, the key issue for your Mum is whether the property in Australia was ever established as her main residence. If she has never really lived in Australia and has only really visited Australia for short periods of time then the ATO may argue that the property was not her main residence, even though it was your main residence. Then the sale will be subject to CGT in Australia. You will need to work through the normal rules for calculating the gross capital gain or loss on sale of property. Non-resident tax rates will apply to any net capital gain made on sale; and the CGT discount rules apply differently to non-residents from 8 May 2012 (ie, the discount percentage may be less than 50%).

njxn

jeff_lawsons 发表于 2015-6-10 15:06
Rental Income

Generally the rental income derived by your Mum will be assessable in Australia and  ...

解释的很清楚了，非常感谢。