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本帖最后由 故垒西边 于 2024-9-14 18:39 编辑
自己找到答案了，贴这里，看看能不能帮到你。
https://www.ato.gov.au/individua ... -rental-or-business
“Example: 'Home first used to produce income rule' does not apply
Peter bought a house on 1 October 2010 for $550,000. He rented it out until 30 June 2013.
Peter moved into the house on 1 July 2013 and lived in it for the entire period until it was sold on 30 March 2023 for $780,000.
The ‘home first used to produce income rule’ doesn’t apply as the house was rented from the time Peter acquired it. This means that Peter isn’t required to use the market value of the house at the time it was first used to produce income.
Peter works out the capital gain based on the cost base of $550,000. Peter is entitled to the main residence exemption from 1 July 2013 to 30 March 2023 (3,560 days).
The assessable part of Peter’s capital gain will be calculated as follows:
Capital gain for the entire period is $780,000 − $550,000 = $230,000
Peter’s home was rented out for 1,004 days (1 October 2010 to 30 June 2013)
Peter’s total period of ownership was 4,564 days.
Capital gain for the period that was rented out is $230,000 × (1,004 ÷ 4,564) = $50,577.
Peter is entitled to the CGT discount of 50% which will reduce his capital gain.
Peter’s net capital gain would be $25,288.”
“Example: home becomes a rental property
Erin bought a house in July 2012 for $450,000.
The house was her main residence until she moved into a new house on 1 August 2023.
On 2 August 2023 she began renting out the old house.
At that time, the market value of the old house was $650,000.
Erin didn’t want to treat the old house as her main residence under the ‘continuing main residence status after moving out’ option as she wanted the new house to be treated as her main residence from the date she moved into it.
In June 2024 Erin sold the old house for $696,000. Erin is taken to have acquired the old house for $650,000 on 2 August 2023 and calculates her capital gain to be $46,000.
Because Erin is taken to have acquired the old house on 2 August 2023, she is taken to have owned it for less than 12 months and can’t use the CGT discount to reduce her capital gain.”
长话短说，就是先自住后出租，就按出租时间那一刻的市值算。
先出租，后自住，按时间比例算。 |
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面试攻防术－What is your salary expectation? (2008-6-20) 老大卫 
发表于 2024-9-13 21:31
是有点混乱。
我也照照，看看你的模样。