就一套房，分租出去，自己也住那，想装修，是变投资房还是继续算自住？

helnandez

不知道是应该发税务相关还是地产投资想问下，就一套房子，自己住一间，剩下几间出租出去，这种情况报税吗年底？
如果不报税的话，cgt就不用交了这个我知道
但是我想增加一个厕所，然后再装一个电视天线再重新，铺地板，换雨棚
预算大概2万吧

如果这些的话，我现在分租房子是不是按照投资方处理比较好？这样年底就能做折旧了？然后claim投资部分的deduction
但是如果这样操作的话，cgt还用不用交？是6年以后才不交还是住一年就不用交
看完ato我的理解是我住的面积不用交cgt，出租的部分用交cgt

是现在转investement property 合适,还是就自己掏装修的钱什么都不claim合适
请明白人给我讲一下，谢谢

mxgong

看完ato我的理解是我住的面积不用交cgt，出租的部分用交cgt

这个没错

多情圣手

多数做法，只收现金，就没有那么多麻烦了。

如果楼主现金太多，可以存到的我个人账户。。

helnandez

原帖由 多情圣手 于 8-3-2012 09:55 发表
多数做法，只收现金，就没有那么多麻烦了。

如果楼主现金太多，可以存到的我个人账户。。

我的问题是装修的钱想claim成deduction，如果不装修我也不打算claim deduction也不转了就
如果一套房子的话，卖掉的时候算不算自住房，能不能全免掉？

或者是我以后买了第二套房子（打算2年后），第二套算投资，第一套还这么分租，情况有什么变化？我觉得对于第一套房子来说没什么变化吧
第一套房子的capital growth(如果有）用来买第二套房子的本金就不用交cgt了

helnandez

ding下

helnandez

up下，求给建议，
还有如果我装修的话是不是卖房的时候可以算cost base?

wizards16

我个人人为你还是别claim 钱了 自己住还claim什么啊 别忘了你收来的房租要交税的 拿cash多省事啊 你卖房子的时候就能把装修的钱赚回来了

helnandez

房子是不打算卖，想改建以后，资本增值的部分买第二套，等父母来了给父母住，请问下这种情况还是自住合适吗？

wizards16

绝对是啊 我人为你拿cash最好 depreciation的钱绝对比你交tax要少 你买投资放给父母住 不管他们有没有给你
房租 都算是投资房 你还是要交cgt

helnandez

好的，谢谢您，我明白了

wizards16

原帖由 helnandez 于 2012-3-9 11:46 发表
好的，谢谢您，我明白了

兄弟要是结婚了的话 投资房可以写太太的名字 这样就不付cgt了

helnandez

原帖由 wizards16 于 9-3-2012 08:49 发表

兄弟要是结婚了的话 投资房可以写太太的名字 这样就不付cgt了

一人一套是吧呵呵，好的，长远规划了这个……

helnandez

Ato的连接，我的理解是到时候卖房子CGT报税的时候可以免一半，那比如房子40万涨到60万，多出来的20万大概30%的cgt免一半就是10万的30%=30000

Using your home to produce income
       
                                                                                  
Your main residence (your home) is generally exempt from capital gains tax (CGT). However, you cannot usually obtain the full main residence exemption if you:
acquired your dwelling on or after 20 September 1985 and used it as your main residence, and
used any part of it to produce income during all or part of the period you owned it, and
would be allowed a deduction for interest had you incurred it on money borrowed to acquire the dwelling (interest deductibility test).
The interest deductibility test
The interest deductibility test applies regardless of whether you actually borrowed money to acquire your dwelling. You must apply it on the assumption that you did borrow money to acquire the dwelling.
If you rent out part of your home, you would be entitled to deduct part of the interest if you had borrowed money to acquire the dwelling.
If you run a business or professional practice in part of your home, you would be entitled to deduct part of the interest on money you borrowed to acquire the dwelling if:
part of the dwelling is set aside exclusively as a place of business and is clearly identifiable as such, and
that part of the home is not readily adaptable for private use - for example, a doctor's surgery located within the doctor's home.
You would not be entitled to deduct any interest expenses if, for convenience, you use a home study to undertake work usually done at your place of work. Similarly, you would not be entitled to deduct interest expenses if you do paid child-minding at home (unless a special part of the home was set aside exclusively for that purpose). In these situations, you could still get a full main residence exemption.
Example
Renting out part of a home
Thomas purchased a home under a contract that was settled on 1 July 1999 and sold it under a contract that was settled on 30 June 2011. The home was his main residence for the entire twelve years.
Throughout the period Thomas owned the home, a tenant rented one bedroom, which represented 20% of the home. Both Thomas and the tenant used the living room, bathroom, laundry and kitchen which represented 30% of the home. Only Thomas used the remainder of the home. Therefore, Thomas would be entitled to a 35% deduction for interest if he had incurred it on money borrowed to acquire his home.
Note: The home first used to produce income rule does not apply because Thomas used the home to produce income from the date he purchased it.
Thomas made a capital gain of $120,000 when he sold the home. Of this total gain, the following proportion is not exempt:
Capital gain
x
Percentage of floor area
=
Taxable portion
$120,000
x
35%
=
$42,000
As Thomas entered into the contract to acquire the home before 11.45am (by legal time in the ACT) on 21 September 1999 and entered into the contract to sell it after that time, and held it for at least 12 months, he can use either the indexation or the discount method to calculate his capital gain.

helnandez

ato的解释，如果1套房，分租出去自己也住，交一部分cgt
如果分租出去自己出去租房住，不交cgt
如果以后买第二套，这套consider as main residence, 6年之内不交cgt

netstat

楼上的确定吗？
看看这个帖子
http://www.oursteps.com.au/bbs/v ... &extra=page%3D1

helnandez

原帖由 netstat 于 12-3-2012 17:00 发表
楼上的确定吗？
看看这个帖子
http://www.oursteps.com.au/bbs/viewthread.php?tid=453219&extra=page%3D1

ls的，我今天打电话给ato了，那是ato的解释，你给我的那个链接，有人说的对，有人说的不对

helnandez

分享下这个帖子，真是自学成才
Treating a dwelling as your main residence after you move out
       
                                                                                  
As a general rule, a dwelling is no longer your main residence once you stop living in it. However, in some cases you can choose to have a dwelling treated as your main residence for capital gains tax (CGT) purposes even though you no longer live in it.

You cannot make this choice for the period before a dwelling first becomes your main residence.
When you can make this choice
This choice needs to be made only for the income year that the CGT event happens to the dwelling - for example, the year that you enter into a contract to sell it.
If you own both:
the dwelling that you can choose to treat as your main residence after you no longer live in it, and

the dwelling you actually lived in during that period
you make the choice for the year you enter into the contract to sell the first of those dwellings.
If you make this choice, you cannot treat any other dwelling as your main residence for that period (except for a limited time if you are changing main residences).
If you do not use it to produce income (for example, you leave it vacant, or use it as a holiday home) you can treat the dwelling as your main residence for an unlimited period after you cease living in it.
Example
Bill buys a unit and lives in it for three years. He then moves out to live with a friend, while his son occupies the unit rent free. He does not treat any other dwelling as his main residence. 12 years later, he sells the unit and claims the main residence exemption from CGT.
If you use the dwelling to produce income (for example, you rent it out or it is available for rent) you can choose to treat it as your main residence for up to six years after you cease living in it. If, as a result of you making this choice, the dwelling is fully exempt, the home first used to produce income rule does not apply.
You can choose when you want to stop the period covered by this choice.
For information about when and how you make a choice, see Choices you make under capital gains tax.
Example
Choosing to stop the period covered by the choice early
James bought his home in Brisbane and moved in immediately. One year later he moved to Perth and rented out his Brisbane home. Five years later James bought and moved into a new home in Perth . He sold the property in Brisbane later that year. In completing his return for that year, James decided to continue to treat the Brisbane property as his main residence after he moved out of it but only until the date he purchased his new main residence in Perth.
If you rent out the dwelling for more than six years, the 'home first used to produce income' rule may apply, which means you are taken to have acquired the dwelling at its market value at the time you first used it to produce income - see Using your home to produce income.
If you are absent more than once during the period you own the home, the six year maximum period that you can treat it as your main residence while you use it to produce income applies separately to each period of absence.
Example
One period of absence of 10 years
Home ceases to be the main residence and is used to produce income for one period of six years
Lisa bought a house after 20 September 1985 but stopped using it as her main residence for the 10 years immediately before she sold it. During this period, she rents it out for six years and leaves it vacant for four years
Lisa chooses to treat the dwelling as her main residence for the period after she ceased living in it, so she disregards any capital gain or capital loss she makes on the sale of the dwelling. The maximum period the dwelling can continue to be her main residence while it is used to produce income is six years. However, while the house is vacant, the period is unlimited, which means the exemption applies for the whole 10 years. It doesn't matter whether the period during which the home is used to produce income is a single block of six years or several shorter periods, so long as the total period it was used to produce income was no more than six years.
Because the dwelling is fully exempt as a result of Lisa making this choice, the home first used to produce income rule does not apply.
Home used to produce income for more than one period totalling six years
In the 10-year period after Lisa stopped living in the dwelling she rented it out for three years, left it vacant for two years, rented it out for the next three years, then once more left it vacant for two years.
If she chooses to treat the dwelling as her main residence for the period after she stopped living in it, she again disregards any capital gain or capital loss she makes on selling it. This is because the period she used the home to produce income during each absence is not more than six years.
Example
Home ceases to be the main residence and is used to produce income for more than six years during a single period of absence
1 July 1993
Ian settled a contract to buy a home in Sydney on 0.9 hectares of land and used it as his main residence.
1 January 1995
Ian was posted, by his employer, to Brisbane and settled a contract to buy another home there.
1 January 1995 to 31 December 1999
Ian rented out his Sydney home during the period he was posted to Brisbane.
31 December 1999
Ian settled a contract to sell his Brisbane home and the tenant in his Sydney home left. Ian chose not to claim the main residence exemption on the sale of the Brisbane property, so he had to include the capital gain in his return for that year.
The period of five years from 1995 to 1999 is the first period the Sydney home was used to produce income for the purpose of the six-year test.
1 January 2000
Ian was posted by his employer from Brisbane to Melbourne for three years and settled a contract to buy a home in Melbourne. He did not return to his Sydney home at this time.
1 March 2000
Ian again rented out his Sydney home - this time for two years.
28 February 2002
The tenant of his Sydney home left.
The period of two years from 2000 to 2002 is the second period the Sydney home was used to produce income under the six-year test.
31 December 2002
Ian sold his home in Melbourne. Ian chose not to claim the main residence exemption on the sale of this property.
31 December 2003
Ian returned to his home in Sydney and it again became his main residence.
28 February 2011
Ian settled a contract to sell his Sydney home.
As Ian did not claim the main residence exemption for either of his Brisbane or Melbourne homes he is able to choose to treat the Sydney home as his main residence for the period after he stopped living in it. Ian claims the exemption for this property.
Ian cannot obtain the main residence exemption for the whole period of ownership of the Sydney home because the combined periods it was used to produce income (1 January 1995 to 31 December 1999 and 1 March 2000 to 28 February 2002) total more than six years.
As a result, the Sydney house is not exempt for the period it was used to produce income that exceeds the six-year period - that is, one year.
If the capital gain on the disposal of the Sydney home is $250,000, the amount of the gain that is taxable is calculated as follows:
Period of ownership of the Sydney home:
1 July 1993 to 28 February 2011
6,452 days
Periods the Sydney home was used to produce income after Ian ceased living in it:
1 January 1995 to 31 December 1999
1,826 days
1 March 2000 to 28 February 2002
    730 days
       
2,556 days
First six years the Sydney home was used to produce income:
1 January 1995 to 31 December 1999
1,826 days
1 March 2000 to 28 February 2001
   365 days
       
2,191 days
Income producing period exceeding six years after Ian ceased living in it:
2,556 - 2,191 = 365 days
Proportion of capital gain taxable in 2010-11
$250,000 X
365
6,452
= $14,143
Because Ian entered into the contract to acquire the house before 11.45am (by legal time in the ACT) on 21 September 1999 and entered into the contract to sell it after that time, and owned it for at least 12 months, he can use either the indexation or the discount method to calculate his capital gain.
Note: 21 August 1996 importance
The home first used to produce income rule does not apply because the home was used by Ian to produce income before 21 August 1996.

lengyi3211

原帖由 helnandez 于 2012-3-9 10:51 发表
一人一套是吧呵呵，好的，长远规划了这个……

１１　楼的这个说法是有误区的。
如果一人一套的前提是你们没有结婚，没有事实夫妻关系（如果是按照需要领取一些福利来算的话），一直都是一人住在自己的那套房子里（这个好像只要是表面看起来就可以，没有具体细究过税务局是否侦查）。也就是做税的时候各自做各自的，ｃｅｎｔｒｅｌｉｎｋ以后什么生孩子的补助啊乱七八糟的都不要领的话。

如果结婚了，你们两套房子中必须选出一套是投资房，ｃｏｓｔ就是当时转变成投资房的市场价格，那么这套投资房在未来你卖的时候是需要交ＣＧＴ的！

[ 本帖最后由 lengyi3211 于 2012-6-19 01:46 编辑 ]

nis

难道就不能一家人keep两套房，都不出租吗？holiday house行不行？

helnandez

原帖由 nis 于 19-6-2012 07:37 发表
难道就不能一家人keep两套房，都不出租吗？holiday house行不行？

不用，等父母过来，让父母买就完了，写他们名字