关于CGT的concession 和 rollover

bbqbbq

看了半天ato的网站 有一事不明。假如小生意买入2万，二年后（2016，5月）卖出4万。增值2万，concession 50%, 还有一万要交税。 能用这一万买股票（算是rollover), 然后到下一财年在交岁吗？

Ozmark123

No, small business rollover is only applied for your replace active assets (nearly identical equip etc) within certain a time frame.

disposal of business will trigger capital gain event, you must pay capital gain tax during the financial year when disposal of business.

Purchasing shares is not connected with your small business, therefore can not defer your cgt and rollover.

jeff_lawsons

Assuming you are an individual, not an entity (company or trust).

Assuming you can pass the basic conditions for accessing the small business CGT concessions then you should be able to apply the small business rollover relief. This would enable you to defer the capital gain for 2 years.

Where the replacement asset is a share in a company, the following must happen:

1.        you must acquire a replacement asset within 2 years (otherwise CGT event J5 will happen);

2.        the cost of the replacement asset must be at least equal to the amount of the disregarded capital gain (otherwise CGT event J6 will happen); and

3.        at the end of the 2 years, the replacement asset must be an active asset; (ie, the company must pass 80% active asset test)

4.        you or an entity connected with the you, must be a CGT concession stakeholder in the company.
You are a CGT concession stakeholder if you are a significant individual of the company, or a spouse of a significant individual and also holds legal and equitable interests in the company giving them fixed entitlements to voting power, dividend rights AND capital distributions. You are a significant individual if you have at lease 20% share in the company.

In your case you will need to have at least 20% interest in the company and the shares in a company meet the 80% test if at least 80% of the market value of the assets of the company are attributable to active assets and financial instruments that are inherently connected with the business of the company.

bbqbbq

十分感谢。那这一万能干什么呢？再从新买设备？买生意？买投资房？能过了6月30再买吗？

jeff_lawsons

You can still apply Small business rollover relief even if you have no intention to purchase replacement asset. In such a case, the capital gain can be deferred for a period of two years. ( CGT event J5 would be triggered.)

This would be particularly effective where you expect to be subject to a lower rate of tax in two years.

bbqbbq

很有技术含量。也就是说可以用这一万在新的财年去买新的生意或者建立新的生意。新生意需要与旧生意相关吗？

jeff_lawsons

bbqbbq 发表于 2016-6-28 15:14
很有技术含量。也就是说可以用这一万在新的财年去买新的生意或者建立新的生意。新生意需要与旧生意相关吗？ ...

It is not enough for the entity that made the rolled over gain to start a new business.

The entity must acquire a replacement asset. (I.e purchase an existing business)

The replacement asset definition is quite wide. The following assets can potentially qualify as replacement assets:

- CGT assets such as land and buildings used in the business, goodwill of a business
- Depreciating assets; and
- Shares in companies and units in trusts if the relevant conditions are met.

The main restrictions are that trading stock cannot qualify and the asset must be an active asset. As long as the assets will be used in a business activity of the taxpayer, a connected entity or affiliate they can qualify as replacement assets under the small business rollover rules.

财神爷

楼主，你这个是很复杂的问题，还有很多细节要注意，你最好找懂这方面的会计师或者律师。

niwei

我在2006年 从公司内部买了股票(unit price $15), 后来2011年由于公司demerger,股票被转成新的股票 (Unit Price $3.2)  但当时以为股票没卖,就没claim capital loss. 今年将股票卖了, 但Account 说不能Unit price $15. 请问loss 还能追回吗? 谢谢.