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本帖最后由 centuries 于 2016-5-23 19:34 编辑
只有一个房子, Settlement第一天开始就一直自住着,如果在不到一年内卖掉，是算自住房还是投资房?
在昆士兰州。
能想到的可能影响有:
1. Stamp Duty Home Concession要补交，但不确定是补交全部的Home Concession, 还是仅补交不足一年的比例。从 官方网站 里的Example 1 " In this instance, the number of days C & D have failed to satisfy the occupancy requirements is 147 days (365 – 218)." 来看应是补交不足一年的比例。例如，我买了房，初衷是自住，但在大概自住9个月后出售，应补交 (365 天 - 30天 * 9 个月) / 365 天 = 26% 的Home Concession,而不是100%的Home Concession. 请问理解是否正确？
以及这1年的起始和截止日期是买入时settlement date到卖出时settlement date, 还是买入时settlement date到卖出时签合同日期？
2. 我一直自住，没有其它房子. 但未满一年，如果现在卖掉，是否有要交CGT?
谢谢
没法贴链接，官方网站的Example 1是:
"Example 1
C & D acquire a home for $350,000. Under the terms of the agreement, the transfer date is 2 March. They are to commence occupation of the property as their principal place of residence on 5 March. An application made for the home concession for transfer duty for a home is approved. The transfer duty applicable to the transaction is $3,500.
If C & D had not received the benefit of the concession, the transfer duty payable would have been $10,675. Therefore the concession benefit was $7,175 ($10,675 – $3,500).
Due to an employment opportunity overseas, C & D arrange for the property to be rented. The lease commences on 8 October of the same year.
As the transferees have leased the property within one year after their occupation date, the reassessment provision (s.153) will be triggered and the concession benefit will be reduced.
The number of days that C & D occupied the property as their principal place of residence was 218 days (5 March – 8 October, inclusive).
The formula for calculating the further transfer duty payable is contained in s.153(2) of the Duties Act. It is the proportion of the concession benefit received that reflects the number of days that C & D fail to satisfy the occupancy requirements. In this instance, the number of days C & D have failed to satisfy the occupancy requirements is 147 days (365 – 218).
Therefore the further transfer duty payable is $2,889.65 ($7,175 × 147/365)." |
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