开发商卖房有GST吗？

melbluer

关于bookkeeper的问题，公司是一个小型的开发商，假如几年前买了一处物业是30万，推倒重建，付给建筑商30万，最后卖掉70万，请问买这个物业有GST吗?卖物业有GST吗？

还有买物业，卖物业，还有付给建筑商的钱记账的话分别记在哪个account里？

谢谢大牛回答！

911110000

物业性质是什么 residential 还是commercial

JohnnySu

新的建筑无论是residential 还是commercial都是GST supply 有GST

LENNY_DONG

楼上这位总是喜欢答非所问。

楼主

第一，如果30万买的居民房一般是没有GST，商业可能有可能没有

付给BUILDER 30万应该2万7多 GST在里面

卖掉70万根据MARGIN SCHEME计算

假设你30万居民物业，无GST

70万-30万 的1/11是GST COLLECTED

减去30万里2 万7gst，

差额就是你要付给ATO的

账户可以自已建立。怎么明白怎么记

猎豹

又见开发商

lee2267

STS-TAX 发表于 2013-8-14 21:52
楼上这位总是喜欢答非所问。

楼主

第一，如果30万买的居民房一般是没有GST------卖掉70 w 。。

gst 不是 70w-30w  /11 啦 。。要用 margin 。。。30万买的居民房land 是 无 gst的。。

70w 卖价-买入时候 土地的 价格 -建筑商30w。。差价/11 是 gst哦 。。。这个还是大概算法。。

推倒重建 有 sub divid land 么 ？有的话建议楼主 找个 税务会计问问吧。。这个做错了可影响 好几万的 gst 呢

这种 实际应用 不是 bookkeeper 能 搞的定的。。条件 变一点点 计算gst 的方法就完全不同了。。

LENNY_DONG

lee2267 发表于 2013-8-14 23:59
第一，如果30万买的居民房一般是没有GST------卖掉70 w 。。

gst 不是 70w-30w  /11 啦 。。要用 margin ...

PLEASE READ MY CALCULATION CAREFULLY

achollis

lee2267 发表于 2013-8-14 23:59
第一，如果30万买的居民房一般是没有GST------卖掉70 w 。。

gst 不是 70w-30w  /11 啦 。。要用 margin ...

不说你啥了，自己回去再看看吧。。。

achollis

lee2267 发表于 2013-8-14 23:59
第一，如果30万买的居民房一般是没有GST------卖掉70 w 。。

gst 不是 70w-30w  /11 啦 。。要用 margin ...

不说你啥了，自己回去再看看吧。。。

lee2267

achollis 发表于 2013-8-15 12:55
不说你啥了，自己回去再看看吧。。。

认真你就输了

lee2267

STS-TAX 发表于 2013-8-15 09:03
PLEASE READ MY CALCULATION CAREFULLY

哦。。看错了。。。没仔细读

911110000

lee2267 发表于 2013-8-14 23:59
第一，如果30万买的居民房一般是没有GST------卖掉70 w 。。

gst 不是 70w-30w  /11 啦 。。要用 margin ...

if using GST margin, it need to be stated in Contract of Sale

also, GST Margin has a lot limitation, cannot be used widely

http://www.ato.gov.au/General/Pr ... =1#About_this_guide

911110000

ignore GST issue

BK

bought property, take into BS
DR property
CR loan or Cash

when sold it
transfer to PL
samilar as disposal normal asset, and you need to add your cost of sales to your cost base as well

another thing is CGT
when sale of property, normally it is CGT event, trust or indevidual can claim CGT discount. But sometimes (if seller is builder or developer or similar), profit of sales treated as revenue not capital gain

LENNY_DONG

lee2267 发表于 2013-8-15 13:29
哦。。看错了。。。没仔细读

kou fen(paopaobing(88))

911110000

Margin scheme for taxable supplies of real property
The margin scheme applies to taxable supplies of real property which involve selling a freehold interest in land, selling a stratum unit or granting or selling a long-term lease (s. 75-5(1)).
Conditions for eligibility
1. The supply must be a taxable supply of real property (s. 75-5(1)). Input-taxed or GST-free supplies of real property, such as those below, are not eligible:
> the supply of land as part of a going concern (s. 38-325)
> the second or any subsequent supplies of residential property (s. 40-65)
> leases of residential property (ss 40-35 and 40-70)
> the supply of land to be used for farming (s. 38-480).
2. The seller and the buyer agree in writing, on or before the supply is made, to apply the margin scheme (ss 75-5(1) and (1A)).
3. The seller did not acquire the real property under a supply that was ‘ineligible for the margin scheme’ (s. 75-5(2)). Supplies ‘ineligible for the margin scheme’ are listed in s. 75-5(3) to include:
> where the seller bought the property under a taxable supply and did not use the margin scheme (s. 75-5(3)(a))
where the seller bought the property under a supply of a going concern or farmland from an entity that was registered or required to be registered and that entity acquired the property under a taxable supply and did not use the margin scheme (s. 75-5(3)(e), (f)).

melbluer

STS-TAX 发表于 2013-8-14 21:52
楼上这位总是喜欢答非所问。

楼主

谢谢了！

kevingu

碰到了类似问题，发现这个帖子很相关，请教专家：我买了个旧房，想推倒建几个unit，也就是会subdivide，而且会有收益。我读了ATO网站的文章，但没弄明白。如果我个人“开发”这个项目（但我不是专业开发商，另有专职工作），我是不是视同为开发商，要交GST，还要交revenue tax，也没有CGT discount?

这跟建Unit的数量有关吗？很多人建两个，那种情况下是不是交CGT就可以了，而且可以享受50%discount?是不是建的数量多了就更像开发了，所以要交这个那个的？

恳请专家指点呢。非常感谢！

JohnnySu

kevingu 发表于 2014-1-13 19:36
碰到了类似问题，发现这个帖子很相关，请教专家：我买了个旧房，想推倒建几个unit，也就是会subdivide，而 ...

There will be GST on the sale because the properties are newly built. You can use margin scheme if you bought the land GST-free.

You will have to pay income tax on the profit but you may be able to apply the 50% CGT discount.

kevingu

JohnnySu 发表于 2014-1-14 13:44
There will be GST on the sale because the properties are newly built. You can use margin scheme if ...

Thank you, and to apply for 50% discount, does it have to be my primary residence. In ohter words, for one unit, I can keep it and live in it, and apply for 50% CGT discount, but not for other units?  Thanks very much. (怎么加分给你啊，没弄过）。

JohnnySu

kevingu 发表于 2014-1-14 13:33
Thank you, and to apply for 50% discount, does it have to be my primary residence. In ohter words, ...

If you keep one for yourself and live in it. The one you keep is exempt because it is your Main Residence.

The ones you are selling may still be eligible for the 50% CGT discount if the profit can be classified as Capital as oppose to Revenue.

How to treat the profit depends individual circumstances. You will need to speak to your accountant about it.

kevingu

非常感谢。研究过了可能我级别太低，没法给诸位加分。抱歉了。