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下面是ATO网站上用来解释的例子，你可以直接搜索，CGT MAIN RESIDENCE EXEMPTION, 去看一下，
Example: Partial exemption
The facts are the same as in the previous example except that Min-jun rented out the house from 26 October 2000 (the date of settlement of the purchase contract) until 2 March 2002.
Min-jun made a capital gain of $90,000 on the house. To work out the part of the capital gain that is not exempt, Min-jun must work out how many days in his ownership period the dwelling was not his main residence.
Min-jun had an ownership interest in the property from settlement of the purchase contract (26 October 2000) until settlement of the sale contract (20 July 2020), a total of 7,208 days.
The period between the dates the purchase contract was signed (14 August 1999) and settled (25 October 2000) is ignored. Because the house was not Min-jun's main residence from 26 October 2000 to 2 March 2002 (493 days), he does not get the exemption for this period.
Min-jun calculates his net taxable capital gain as follows:
Capital gain $90,000 × (493 days ÷ 7,208 days) = taxable portion $6,156
Because Min-jun entered into the purchase contract before 21 September 1999 and entered into the sale contract after owning the house for at least 12 months, he can choose either the indexation or discount method to calculate his capital gain. Min-jun decides to use the discount method to reduce his capital gain by the CGT discount of 50%.
Because Min-jun signed the sale contract on 25 May 2020, the CGT event occurred in the 2019–20 income year, even though settlement occurred in the next income year. Min-jun shows the capital gain on his 2019–20 income tax return. |
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