请教 持有超过一年的CGT减免，和个人当年Tax Income的区分？

Poweregg

如题

如果卖房子，CGT是10万，持有超过一年所以只有一半，也就是5万要加个人头上缴税
如果个人没有别的income，他当年的taxable income，特别是centrelink用的Assessable tax income是多少？


例如，个人收入5万，投资付扣税亏损两万
在ATO眼里你的你的收入是3万  5-3
Centrelink眼里你的收入是7万 5+2，亏损取正值加上去

yummychocolate

沙发， 不懂

yummychocolate

centerlink 和 ATO 认可的收入难道不一样吗

luluau

我觉得  卖房子赚了10万， 投资房亏损2万。  10-2= 8万。  持有超过1年， CGT 4万。

ATO  taxible income 4 万。

centralink  ８ 万。　　


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以上是　非会计，非专业人士的意见，　不构成投资，报税的依据。　

yourock

假定工资收入5万，投资房损失2万。
ATO报税3万。
centrelink评估个人收入：3万+2万=5万。

jeff_lawsons

Your adjusted taxable income (ATI) can include the following:
1.        taxable income
2.        foreign income
3.        tax exempt foreign income
4.        total net investment losses
5.        reportable fringe benefits
6.        reportable superannuation contributions
7.        certain tax free pensions or benefits
8.        superannuation income stream benefits, including both taxable and non-taxable components
Total net investment loss is made up of both net financial investment loss and net rental property loss. A net investment loss does not include any capital gains or losses.

In your situation, the net capital gain afrer the 50% general discount will form part of the taxable income, and therefore also form part of the ATI. The other 50% exempted capital gain will not form any part of the ATI.

Therefore:

Taxable Income: = $50,000
Adjusted Taxable Income (ATI): = $50,000