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My opinion (sorry to write in English as this is quicker for me):
For CGT purpose, Main residency exemption is not just limited to the main residency in Australia. That depend on whether you are resident for Australia tax purpose.
That means that if you 比方说10年前买的房子，一直自住的, you can still claim Main residency within 6 years if during these periods, these is no other Main residency in AU or elsewhere. However it only apply to your Main residency-自住的home.
If in your case, for example, let us assume you came to AU in July 2006 ( your bought your 自住房in July 1996) and you have been on renting since July 2006 to June 2012 in Australia, you still can claim Main residency exemption during the period of July 2006 to June 2012 (if this 自住房 has not been used for other purpose such as producing assessible income). Therefore it will be exempted from CGT and no need to tax in Australia even transferred to your later.
If it is investment property or commercial property, it will be included in the Australia tax net once you become resident for Australian tax purpose.
另外这个问题对PR但是属于非本地居民和PR属于本地居民，有什么区别呢?
I assume you have questions on PR但是属于非本地居民( non Australia tax resident ) and PR属于本地居民 (Australia tax resident). There is some kind of relationship between PR/ citizen and Australia tax resident but not necessarily the same meaning. Australia tax resident will be taxed on the income/gain sourced from all over the world while non Australia tax resident will only be taxed on the income sourced from Australia as well as capital gain from taxable Australian property (TAP- mainly property located in Australia).
In your example, it is highly likely you want to sell your home in China and settle here. That means that objectively your intention is to stay and settle in Australia. Therefore you probably are Australia tax resident even if you are not citizen here.
But as said above, your main residency home will be exempted from CGT on the SAME condition regardless whether it is located in AU or not.
[ 本帖最后由 JeffShen 于 2011-5-31 00:49 编辑 ] |
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蛋糕小白的第一次成功 (2008-6-18) xingbu 
发表于 2011-5-19 23:21
