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你会计师的回答不全面 我也是税务会计 这个事情我和ATO确认过 估计的方法是可行的。建议你自己也去问一下ATO
https://www.ato.gov.au/general/c ... -to-produce-income/
Value of home when first used to produce income
If you start using your main residence to produce income after 20 August 1996, you're generally taken to have acquired it at the time you first used it for this purpose. This means when you sell the dwelling, you need to work out the capital gain or loss using its market value at the time you first used it to produce income. You don't have a choice.
This rule applies if all of the following are true:
you acquired the dwelling on or after 20 September 1985
you first used the dwelling to produce income after 20 August 1996
when you sell the dwelling (or another CGT event happens to it), you would get only a partial CGT exemption because you used it to produce assessable income during the period you owned it
you would have been entitled to a full exemption if the sale or other CGT event happened to the dwelling immediately before you first used it to produce income.
A similar rule applies if you inherit a dwelling that was the deceased’s main residence and you use it to produce income.
If the ‘home first used to produce income’ rule applies and the period between when you first use the dwelling to produce income and the CGT event happening is less than 12 months, you can't use the CGT discount method. If you use your home to produce income from the time you acquire it, the rule doesn't affect you. If you choose to continue treating a dwelling as your main residence after you move out, and the dwelling is fully exempt, the ‘home first used to produce income’ rule does not apply.
Example: Home becomes a rental property
Erin bought a house in July 2000 for $280,000. The house was her main residence until she moved into a new house on 1 August 2003. On 2 August 2003, she began renting out the old house. At that time, the market value of the old house was $450,000.
Erin did not want to treat the old house as her main residence under the ‘continuing main residence status after moving out’ rule as she wanted the new house to be treated as her main residence from the date she moved into it.
On 14 April 2019, Erin sold the old house for $696,000. Erin is taken to have acquired the old house for $450,000 on 2 August 2003 and calculates her taxable capital gain to be $246,000.
Because Erin is taken to have acquired the old house on 2 August 2003, and held it for more than 12 months, she can use the discount method to calculate her capital gain. As Erin has no capital losses she includes a capital gain of $123,000 ($246,000 × 50%) on her 2019 tax return. |
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猫猫的心情日记 - 不值得 (2008-11-21) 招财猫 
发表于 2020-3-9 14:42
