想问下Capital Gain Tax的问题，请高手！！有分加哦！！

a-spec

比如我有一投资房，买50w (房20w, 地30w) 每年报depreciation 5k.
如果10年后我卖了70w, 这个CGT怎么交啊？

是70-50=20w*50%呢，还是由于我10年之内报了depreciation 5w所以要交25w*50%？？

请高手回答。还有我报的interests negative gear应该和这个没关系吧？  

wTam

加25w*50%到你的taxable income 上。

a-spec

wTam 发表于 2013-4-28 21:30
加25w*50%到你的taxable income 上。

天啊。。。
那投资房到底是要买新的好还是旧的好啊？？！！

cycwong21

Example:   Purchased a house 5 years ago (1st Jul 2008) for $500,000 (Land: $300,000, Building: $200,000), Sold house this year for $700,000. First year, you have also spent capital payments for plant & equipment or fixture and fittings for $20,000, assuming depreciation rate is 20% by using diminishing method)

Each year: You have claimed $15,000 interest deduction and $5,000 for capital work deduction (building: $200,000 x 2.5% prime method), and some capital allowance for the extra capital improvement, plus other rental expenses.

Sold house this year for $700,000 (30th June 2013).

Cost base:

Price of the house:                                      $500,000
Legal Fees when purchase the property:    $    1,000
Other Sundry Capital Expenses                   $       500
Stamp Duty:                                                 $  21,970
Less: Capital Work Deduction for building  -$  25,000
Add:  WDV of P&E and FF                           $    6,554
                                                                 ----------------
Net Cost Base:                                             $505,024

Consideration:

Sold Price                                                    $700,000
Less: Legal Fees                                        -$    1,000   
          Ad fees & Agent fees                        -$  12,000     
          Other possible sundry fees               -$       200   
                                                                ------------------
Net Selling Price:                                          $686,800

Gross Gains:                                                $181,776
Discount Gains:                                            $  90,888
Assuming your tax rate 37%                 
Tax Expenses                                               $33,628.56

                                                

a-spec

cycwong21 发表于 2013-4-28 21:56
Example:   Purchased a house 5 years ago (1st Jul 2008) for $500,000 (Land: $300,000, Building: $200 ...

多谢！！
这个我要慢慢看拉。

a-spec

cycwong21 发表于 2013-4-28 21:56
Example:   Purchased a house 5 years ago (1st Jul 2008) for $500,000 (Land: $300,000, Building: $200 ...

非常详细，谢谢！
请问 WDV of P&E and FF 是什么啊？

cycwong21

a-spec 发表于 2013-4-28 22:02
非常详细，谢谢！
请问 WDV of P&E and FF 是什么啊？

WDV = Written down value

P&E = Plant & Equipment (e.g. new hot water system, new lighting etc)
F&F = Fixture & Fittings (e.g. new blinds, curtains etc)

a-spec

cycwong21 发表于 2013-4-28 22:05
WDV = Written down value

P&E = Plant & Equipment (e.g. new hot water system, new lighting etc)

哦。。
这个看来早来，迟来，那个depreciation都是要还的。。我们是赚不到政府的钱的。

cycwong21

政府沒那麼笨，讓你double claimed.

Be-better

miller2

cycwong21 发表于 2013-4-28 21:56
Example:   Purchased a house 5 years ago (1st Jul 2008) for $500,000 (Land: $300,000, Building: $200 ...

听说自住房转投资房有一个设么7 year  rule, 好像是说自住房转投资房，7年之内再转回自住房得话，不用交capital gain tax, 是这样的吗？

另外，投资房转自住房，到时候capital gain tax咋交？？

能不能也举个例子说明阿？ 谢谢

cycwong21

miller2 发表于 2013-5-27 10:44
听说自住房转投资房有一个设么7 year  rule, 好像是说自住房转投资房，7年之内再转回自住房得话，不用交c ...

There's 6 years rule, not 7 years rule.

http://www.ato.gov.au/corporate/ ... =/content/86191.htm

miller2

cycwong21 发表于 2013-5-27 10:54
There's 6 years rule, not 7 years rule.

http://www.ato.gov.au/corporate/content.aspx?doc=/content ...

link not works

btw, is it for NSW or Vic? or Same?

cycwong21

miller2 发表于 2013-5-27 10:58
link not works

btw, is it for NSW or Vic? or Same?

Same. ATO is under Federal Governement, not under State Government.

You can copy the address link to a new web page, then click search button.

Emm

cycwong21 发表于 2013-4-28 21:56
Example:   Purchased a house 5 years ago (1st Jul 2008) for $500,000 (Land: $300,000, Building: $200 ...

1.  2.5% capital work deduction maybe incorrect, rate is depends on the type of the building, industrial building, other non-residential buildings, other residential accommodation or short-term traveller accommodation.

2. payments for plant & equipment or fixture and fittings for $20,000 should be included in capital works, as they are defined as an extension, alteration, structural improvementsor improvement , need add to cost base but dudected in depreciation at 2.5%

cycwong21

Emm 发表于 2013-5-31 02:24
1.  2.5% capital work deduction maybe incorrect, rate is depends on the type of the building, ind ...

I have used the word "Example", "Assuming", LZ doesn't pay me & give me accurate information. I simply provide a guildeline for him.

distantmusic

miller2 发表于 2013-5-27 10:44
听说自住房转投资房有一个设么7 year  rule, 好像是说自住房转投资房，7年之内再转回自住房得话，不用交c ...

it looks like you need to have maintained this as your main residence for the 6 years, which means you can't buy another property and live in it. Am I right?